CAQ Issues Publication on the Auditor’s Role Related to an SEC Registrant’s Reporting of Climate-Related Information

The Center for Audit Quality (CAQ) has released a publication The Role of the Auditor in Climate-Related Information. The CAQ’s objectives in releasing the publication are “to provide public company auditors with insight into the significant growing demand for reliable climate-related information and to highlight the critical role that auditors can play in [an SEC] registrant’s reporting of climate-related information.”