Priorities
 

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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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.

0%

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

Center for Audit Quality 2023 S&P 500 analysis

99%

Proportion of public firms disclosing ESG data.

CAQ S&P 500 analysis

63%

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

39%

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

12%

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

Morningstar 2022 report
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Explore the CAQ’s S&P 500 Analysis of ESG Reporting Information

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