There are increasing calls for public companies to incorporate environmental, social and governance (ESG) information (e.g., diversity and inclusion metrics, the impact of climate change) in SEC submissions, such as proxy statements, annual reports and quarterly reports. The Center for Audit Quality recently issued The Role of Auditors in Company-Prepared ESG Information: A Deeper Dive on Assurance. This publication provides an overview of:
- The auditor’s current responsibilities related to ESG information
- Why assurance on ESG information might be useful
- The level of attestation services that can be obtained on ESG information
- Which ESG information can be in the scope of an attestation engagement
The publication also provides key questions board members can consider when planning to obtain assurance on ESG information.
