AICPA, CIMA, and CAQ Issue ESG Reporting Roadmap

The AICPA, CIMA, and CAQ have issued a roadmap, ESG Reporting and Attestation: A Roadmap for Audit Practitioners. The purpose of the roadmap is to assist audit practitioners by providing an overview of environmental, social, and governance (ESG) reporting as well as “related risk and legal considerations associated with a company’s decision to report ESG information in SEC submissions and engage an independent accounting firm to perform an attestation engagement related to such information.”