Insights and Resources
ESG reporting and attestation engagements
FINANCIAL REPORTING INSIGHTS |
Authored by RSM US LLP
There are increasing calls for public companies to incorporate environmental, social and governance (ESG) information (e.g., diversity and inclusion metrics, the impact of climate change) in SEC submissions, such as proxy statements, annual reports and quarterly reports. Also, many market stakeholders are seeing the value of having some or all reported ESG information subject to external attestation by an independent auditor. The Center for Audit Quality and the Association of International Certified Professional Accountants recently released a roadmap that provides information regarding:
- Where and how to report ESG information in SEC submissions (e.g., in the proxy statement, Form 8-K, Form 10-K)
- Considerations for clients in determining whether to engage an independent accounting firm to perform an attestation engagement on the ESG information, and if so, the level of attestation service (i.e., whether a review or examination engagement will be performed) and where to include or reference the attestation report
- Key sustainability reporting frameworks and standards
- Sustainability attestation resources for practitioners
Key actions for establishing effective governance over ESG reporting
Call us at +1 213.873.1700, email us at firstname.lastname@example.org or fill out the form below and we'll contact you to discuss your specific situation.
This article was written by RSM US LLP and originally appeared on 2021-02-23.
2020 RSM US LLP. All rights reserved.
RSM US Alliance provides its members with access to resources of RSM US LLP. RSM US Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions, and each is separate and independent from RSM US LLP. RSM US LLP is the U.S. member firm of RSM International, a global network of independent audit, tax, and consulting firms. Members of RSM US Alliance have access to RSM International resources through RSM US LLP but are not member firms of RSM International. Visit rsmus.com/about us for more information regarding RSM US LLP and RSM International. The RSM logo is used under license by RSM US LLP. RSM US Alliance products and services are proprietary to RSM US LLP.
Vasquez & Company LLP is a proud member of the RSM US Alliance, a premier affiliation of independent accounting and consulting firms in the United States. RSM US Alliance provides our firm with access to resources of RSM US LLP, the leading provider of audit, tax and consulting services focused on the middle market. RSM US LLP is a licensed CPA firm and the U.S. member of RSM International, a global network of independent audit, tax and consulting firms with more than 43,000 people in over 120 countries.
Our membership in RSM US Alliance has elevated our capabilities in the marketplace, helping to differentiate our firm from the competition while allowing us to maintain our independence and entrepreneurial culture. We have access to a valuable peer network of like-sized firms as well as a broad range of tools, expertise and technical resources.
For more information on how Vasquez & Company LLP can assist you, please call +1 213.873.1700.
Subscribe to receive important updates from our Insights and Resources.