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.

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S&P 500 ESG Reporting and Assurance Analysis

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 zero or carbon neutral commitments.

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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 500 companies that receive independent auditor assurance over their ESG reports, including leading companies like Alphabet, Nike and Coca-Cola.

CAQ 2024 S&P 500 analysis


Proportion of public firms disclosing ESG data.

CAQ 2024 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

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