- SEC Correspondence with Corporations regarding Climate-Related DisclosuresOver the last few years, with growing interest in reliable, decision-useful, ESG information, the Center for Audit Quality has been focused on ESG reporting and assurance: analyzing reporting and assurance trends among S&P 500 companies, highlighting the role of the auditor in climate-related information and responding to key requests for...March 1st, 2024
Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, ESG - Perspectives on Corporate Reporting, the Audit, and Regulatory Environment: Institutional Investor Research FindingsIn an effort to engage capital market stakeholders and better understand their information expectations, the CAQ commissioned KRC Research to conduct qualitative research with institutional investors whose portfolio consists primarily of equities in North America, working in a range of investment settings from family offices to pensions and large banks. The...November 17th, 2023Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG
- Views on Public Company Auditors: Audit Committee Member and Institutional Investor Research FindingsAs part of the CAQ’s efforts to engage a broader array of stakeholders and serve as a prominent voice for the audit profession, KRC Research conducted qualitative research in the format of in-depth interviews with Institutional Investors and Audit Committee Members of publicly traded companies. The research was designed to assess...June 5th, 2023Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud, Audit Quality, Auditor Independence, Emerging Reporting Areas, ESG, Non-GAAP
- Continuing Your Digital Assets Journey: A Tool for Audit CommitteesCompanies continue to engage with digital assets and blockchain technology in a variety of ways, presenting new opportunities and risks for companies incorporating these assets into their business strategy. We also have seen increased calls for digital asset regulation amidst heightened concerns about fraud and misconduct related to digital assets....May 31st, 2023Publications, Audit Committee, Auditors, Company Management, Investors, Preparers/Issuers, Audit Quality, Emerging Reporting Areas, ESG, Non-GAAP
- Corporate decision-making: Why choose a CPA for your ESG assurance needs?Publications Corporate decision-making: Why choose a CPA for your ESG assurance needs? Friday, April 28, 2023 Download PDF ESG considerations have become a core part of investment analysis and a top priority for corporations and communities. There has been an acceleration in the number of companies reporting on ESG risks and opportunities; a...April 28th, 2023Publications, Audit Committee, Company Management, Investors, ESG
- Audited Financial Statements and Climate-Related Risk ConsiderationsAudited Financial Statements and Climate-Related Risk Considerations Thursday, September 9, 2021 We are at a pivotal moment for climate-related and other environmental, social and governance (ESG) reporting, as investor and other stakeholder demand for this information continues to increase. This increase in demand has prompted governments and regulators around the world to...September 9th, 2021Publications, Audit Committee, Auditors, ESG
- S&P 500 and ESG ReportingPublications S&P 500 and ESG Reporting Monday, August 9, 2021 Key Takeaways CAQ looked at the most recent publicly available ESG data for S&P 500 companies.1 We found that 95% of S&P 500 companies had detailed ESG information publicly available. The information the CAQ examined was primarily outside of an SEC submission in a standalone...August 9th, 2021Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
- S&P 100 and ESG ReportingPublications S&P 100 and ESG Reporting Thursday, April 29, 2021 Key Takeaways The CAQ examined the most recent publicly available1 ESG data for S&P 100 companies. Here are the key takeaways: All companies had some ESG information available.2 The vast majority of companies had this information outside of an SEC filing, typically in a...April 29th, 2021Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
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