Key Actions for Establishing Effective Governance Over ESG Reporting

April 22, 2021

Published: The CAQ

With ESG information increasingly being used by the capital markets and other stakeholder groups, it has never been more important to ensure that ESG disclosures are of a high quality. Building on topics explored in ESG Reporting and Attestation: A Roadmap for Audit Practitioners, a resource designed to assist practitioners in supporting companies with their ESG reporting goals, the American Institute of CPAs and Center for Audit Quality have teamed up to provide further insight into how companies can establish effective governance over ESG reporting.

Download this report to read more about key actions that include:

1.    Conducting materiality or risk assessments to determine which ESG topics are important or ‘material’ to the organization, its investors and other stakeholders.

2.    Implementing appropriate board oversight of material ESG matters.

3.    Integrating/aligning material ESG topics into the enterprise risk management process.

4.    Integrating ESG matters into the overall company strategy.

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