As companies continue to report climate-related information, investors, regulators, and other stakeholders are placing greater emphasis on the reliability of this information. The Role of the Auditor in Climate-Related Information Download PDF As companies continue to report climate-related information, investors, regulators, and other stakeholders are placing greater emphasis on the reliability of this...

The CAQ analyzed S&P 500 companies’ 10-Ks to understand their SEC filing disclosures regarding climate-related information, greenhouse gas emissions, and net-zero and carbon neutral commitments. Analysis of Climate-Related Information in S&P 500 Companies’ 10-Ks The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of climate-related disclosures in those SEC...

Having transparency and accountability in reporting helps companies build stakeholder trust, attract investment, more effectively manage risks, and drive long-term growth. In addition, stakeholders continue to demand high-quality, accurate, and comprehensive data about sustainability-related information, including Greenhouse Gas (GHG) emissions, which affect climate risks. As legislators and regulators respond to the...

This publication offers insight into key regulatory ESG reporting requirements and standards likely to impact U.S. entities. ESG Reporting: A Primer on Key Regulatory Reporting Requirements for U.S. Based Entities Download PDF Navigating the rapidly evolving ESG reporting landscape can be challenging. Adding to the complexity of preparing for various regulatory reporting requirements is...

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 dramatic shift in the range of stakeholders (investors, employees, customers, and others) demanding ESG prioritization;...

The CAQ looked at ESG reports, company websites, completed CDP Climate Change Questionnaires, and third-party assurance or verification reports for 2022 period end data from S&P 500 companies to understand what they disclosed about ESG reporting standards and frameworks, GHG emissions, assurance or verification over the ESG information, and net...

The Center for Audit Quality is pleased to release this research to further understand capital market stakeholder information needs. Capital markets operate on trust and transparency, and understanding investor information needs as they allocate capital is necessary to build and maintain both. To reach a broad range of institutional investors, the...

On March 6, 2024, the Securities and Exchange Commission adopted The Enhancement and Standardization of Climate-Related Disclosures for Investors. The final rule requires a registrant to disclose certain climate-related information in its registration statements and annual report. The rule aims to provide investors with consistent, comparable, and reliable information about the...