CAQ Releases Publication on Auditor’s Role in Reporting Climate-Related Information

The CAQ has released a publication The Role of the Auditor in Climate-Related Information. The publication’s purpose is to “provide public company auditors (‘auditors’) with insight into the demand for reliable climate-related information and to highlight the critical role that auditors can play in a public company’s reporting of climate-related information, not only as it affects the audit of the financial statements and internal control over financial reporting (ICFR) but also separate, standalone reporting of climate-related information.”