The Center for Audit Quality
Enhancing public trust in the capital markets by promoting high-quality financial reporting.
S&P 500 ESG Reporting and Assurance Analysis
The CAQ looked at ESG reports, company websites, completed CDP Climate Change Questionnaires, and third-party assurance or verification reports for 2022 period end data from S&P 500 companies to understand what they disclosed about ESG reporting standards and frameworks, GHG emissions, assurance or verification over the ESG information, and net zero or carbon neutral commitments. We compared these findings with our findings for the 2021 and 2020 reporting periods. This analysis does not contemplate information disclosed by companies in SEC filings.
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