Climate and sustainability reporting challenges: Auditors’ perspectives
By 
Maria L. Murphy2023-01-19T17:10:00
Environmental, social, and governance (ESG) reporting is one of the most significant emerging issues affecting financial reporting and the accounting profession.
At the annual AICPA CIMA Conference on Current Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board developments in December, a panel of partners from the top accounting firms shared perspectives about the state of sustainability reporting and the impact on auditors and their clients.
Related articles
-
PremiumExperts: How ESG materiality assessments impact compliance
Transparency in environmental, social, and governance reporting has become an important goal, with materiality assessments impacting compliance outcomes, experts said during CW’s virtual ESG Summit.
-
PremiumPoll finds finance empowerment key to ESG reporting confidence
The Deloitte Center for Controllership released new data that indicates confidence levels in environmental, social, and governance financial reporting are low.
-
News BriefReport: SEC mulls tweaks to ease climate-related disclosure rule obligations
The Securities and Exchange Commission is reportedly considering pulling back on key elements of its proposed climate-related disclosure rule following pushback from investors, companies, and the public.
More from Accounting & Auditing
-
News BriefPhoto gallery: Compliance Week Third-Party Risk Management Summit
Nearly 200 attendees gathered at the Hotel Zaza in Austin, Texas for Compliance Week’s 2025 June 3-4. This year’s conference brought together compliance professionals from across the globe to discuss how rapidly shifting politics, policies and supply chain realities are affecting their jobs, and share best practices to respond.
-
PremiumExperts explain why IIA's new global audit rules will be 'central' to securing high-quality assurance
Compliance teams should expect more support from their organization’s internal audit functions. That is the clear message from the Institute of Internal Auditors, the global body of national affiliated internal audit institutes, which has just put into action its new Global Internal Audit Standards.
-
PremiumChinese regulators impose six-month ban, $62M fine on PwC’s China unit
Chinese authorities banned PwC’s Chinese unit from performing audits in the country for six months, labeling the subsidiary’s flawed audit work as complicit in the failure of giant property developer Evergrande.