Yamana Gold discloses fees for ESG assurance
A gold mining company’s recent disclosure of its cost for obtaining assurance with respect to its use of conflict materials might be the first of its kind, but the lack of standards in this area, coupled with a lack of independent third-party assurance points to a need for higher-quality reports ...
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ArticlePCAOB’s Christina Ho: How emerging technologies could improve audit quality
Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public Company Accounting Oversight Board (PCAOB) has a critical role to play by ensuring that its audit standards evolve as the audit profession evolves.
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ArticleCompliance should prepare for more ESG reporting as global pressure rises
Most major organizations are not changing their ESG reporting plans, despite “regulatory ambiguity”, according to a report by consultancy KPMG. The researchers say this indicates market expectations are driving action as much as legal requirements.