The Center for Audit Quality is pleased to release this research to further understand capital market stakeholder information needs. Capital markets operate on trust and transparency, and understanding investor information needs as they allocate capital is necessary to build and maintain both.
To reach a broad range of institutional investors, the CAQ has partnered with KRC Research, a global public opinion research consultancy, to conduct independent quantitative and qualitative field work involving a diverse group of investor community stakeholders.
This second survey in our 2024 series focuses on two matters related to climate-related disclosures. First, we wanted to understand the role of, and confidence in, climate-related disclosures when it comes to investment decision-making. Second, we wanted to gain early insights into investor reactions to the U.S. Securities and Exchange Commission’s final rule on climate-related disclosures.
The Q2 survey research was conducted online from April 2 – 8, 2024 among 100 U.S. institutional investors.
All qualified respondents were screened to ensure they are professional investors employed at companies with a minimum of $500M in assets under management, have appropriate job titles, and serve at the Director level or higher with at least 5 years of experience.