Financial Reporting and Regulatory Update

First Quarter 2021

From the CAQ

ESG disclosure information

On Feb. 17, 2021, the CAQ and the Association of International Certified Professional Accountants issued a joint publication, “ESG Reporting and Attestation: A Roadmap for Audit Practitioners.” Although written from the perspective of audit practitioners, it contains a number of data points that could help preparers understand ESG disclosures, including where and how to report ESG information.