Join the AICPA & CIMA, the Center for Audit Quality, CPA Canada, and the ISSB as we cover upcoming sustainability disclosure priorities in 2024. Agenda: Opening Remarks: Kristen Sullivan, Partner, Global Audit & Assurance Climate Services Leader, Deloitte Update from the ISSB: Sue Lloyd, Vice Chair, International Sustainability Standards Board (ISSB) Panel discussion: What...

The CAQ appreciates the opportunity to share some high-level observations related to the Securities and Exchange Commission (SEC), Notice of Filing of Proposed Rule Change to Amend the NYSE Listed Company Manual to Adopt Listing Standards for Natural Asset Companies (Proposed Rule Change or Release). Our comments focus on the...

More than ever, public companies are being encouraged to include environmental, social, and governance information in their corporate reporting. This classroom video series is designed to provide faculty with ESG information to help inform and inspire students. Demystifying Environmental, Social, and Governance (ESG) Reporting – Learning Series More than ever, public companies...

The CAQ is pleased to share our views related to the May 2023 International Sustainability Standards Board (ISSB): Consultation on Agenda Priorities. The CAQ is supportive of the ISSB’s efforts to develop and seek comment on its agenda priorities. In our letter we highlight the importance of market acceptance and...

In this video, Desiré Carroll, Director at the Center for Audit Quality, gives a rundown of the current state of ESG Reporting among S&P500 companies, pulled from the CAQ’s recent analysis. Additionally, given where companies currently are, what are the implications of the SEC’s anticipated climate-related disclosure for public companies?...

The public company auditing profession faces an ever-evolving corporate reporting landscape. Investors and other stakeholders increasingly seek company prepared information outside financial statements, including environmental, social, and governance (ESG) information which has become a top priority for companies. The demand for ESG-related disclosures is driven by large institutional and private equity...

The CAQ applauds the International Sustainability Standards Board (ISSB) for launching its first two sustainability disclosure standards. These standards are a significant milestone on the path to delivering a comprehensive global baseline of sustainability-related financial disclosures that will bring investors consistent, comparable sustainability-related financial information. “Investors continue to demand high-quality, accurate,...

Earn 1 CPE Credit In partnership with ISSB, join us for a live broadcast from the New York Stock Exchange close to the expected launch of the IFRS Sustainability Disclosure Standards as part of a series of events taking place around the world. We'll be joining the International Sustainability Standards Board...