The Committee of Sponsoring Organizations of the Treadway Commission (COSO),World Business Council for Sustainable Development (WBCSD) Translation of Applying Enterprise Risk Management to Environmental, Social and Governance-related Risks In 2021, we provide translation of full guidance and executive summary, Applying Enterprise Risk Management to Environmental, Social and Governance-related Risks, into Simplified Chinese jointly published by COSO and WBCSD for better promotion and application of the Guidance in the greater China area.