In this episode, Amanda Hsieh talks with Jeff Thomson and Shari Littan from the Institute of Management Accountants (IMA). Jeff led IMA for nearly 15 years, doubling membership and CMA certification holders while expanding globally to serve 140,000 members in 150 countries. Shari, Director of Corporate Reporting Research & Policy at IMA, is an innovator in accounting, corporate reporting, and business sustainability, driving thought leadership for IMA's members. Together, they discuss the crucial link between internal controls and sustainability for integrity and share a high-level overview of IMA’s role in supporting accounting and finance professionals. 
Much of their conversation focuses on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and its credible framework for internal controls for financial reporting which is the basis of the road map for internal controls for sustainability metrics. 
Amanda also highlights the pending SEC climate disclosure rule and how COSO is exploring new supplemental guidance to help investors seeking trusted climate disclosures, with greenwashing remaining a significant concern. While COSO has been around for some time, the connective tissue to sustainability-related data and reporting is also generating excitement as it engages the next generation of accountants, even leading to the creation of new corporate roles such as ESG/Sustainability Controller. 
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Episode Resource Links
Jeff’s LinkedIn: https://www.linkedin.com/in/jeffreycthomson/ 
Shari’s LinkedIn: https://www.linkedin.com/in/shari-littan-58bb40114/ 
Register for the Executive Workshop: https://cvent.me/EMGgbD 
About IMA: https://rebrand.ly/AboutIMA
IMA Briefing: How Technology Can Revolutionize ESG Reporting: https://rebrand.ly/IMA-Briefing 
COSO’s Internal Control Framework and ESG: https://rebrand.ly/COSOArticle