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The role of auditors in company-prepared ESG information


The Center for Audit Quality recently issued The Role of Auditors in Company-Prepared ESG Information: Present and Future. This publication provides an overview of:

  • What environmental, social and governance (ESG) reporting is
  • How ESG information is presented and what management’s responsibilities are for ESG disclosures
  • How investors are using the information
  • What the auditor’s current responsibilities are related to ESG information
  • Why auditors are well positioned to provide assurance on this information

The publication also provides key questions board members can use to discuss ESG reporting with management and auditors, as well as questions investors may want to consider as they use ESG information to make capital allocation decisions.

For more ESG information, see these recent RSM publications:

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