June 1, 2020

The Role of Auditors in Company-Prepared ESG Information: Present and Future

This publication builds on the concepts outlined in The Role of Auditors in Company-Prepared Information: Present and Future. We will provide an overview of what ESG reporting is, how investors are using the information, and how public company auditors are well positioned to enhance the reliability of ESG information given their public interest role.

We also provide key questions that board members can use to discuss ESG reporting with management and public company auditors, as well as questions investors may want to consider as they use ESG information to make capital allocation decisions.