Auditors & ESG

The building blocks of reliable, comparable, and relevant ESG information begin with a foundation of quality reporting by company management. Public company auditors are uniquely qualified to enhance the reliability of company-prepared ESG information.

Stay Connected.

Stay Connected



Auditors are known to adapt quickly to the changing world around them and are used to applying skills like objectivity, skepticism, and standards-based analysis across countless different industries. Like the audits of financial statements and internal control over financial reporting, third-party assurance from a public company audit firm enhances the reliability of ESG information presented by companies.


Percentage of S&P 100 companies that receive independent auditor assurance over their ESG reports, including leading companies like Starbucks, Google, Nike and Coca-Cola.

Center for Audit Quality 2021 S&P 100 analysis


Proportion of public firms disclosing ESG data.

CAQ S&P 500 analysis


Share of audit partners witnessing climate strategy integration in their sector.
CAQ 2022 Q2 Audit Partner Pulse Survey


Ratio of audit committees prioritizing ESG disclosure in top three concerns.
CAQ and Deloitte Audit Committee Practices Report


Expansion in accessible sustainable funds for U.S. investors after 2021

Morningstar 2022 report
!!A smiling person

Explore the CAQ’s S&P 500 Analysis of ESG Reporting Information

Learn More

Related Resources

Explore all Resources

The latest news and
resources from the CAQ.

Stay Connected.

Stay connected to the CAQ