Considerations of ESG-related matters in an audit of financial statements
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Considerations of ESG-related matters in an audit of financial statements

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Environmental, social, and governance (ESG) has become an area of increasing focus. The demand by investors, regulators, and other users (stakeholders) for information about the effects of ESG-related matters on entities and their financial reporting has grown dramatically. Although ESG can encompass a wide range of matters that may have the potential to affect an entity’s financial statements, Chapter 1 of Consideration of ESG-Related Matters in an Audit of Financial Statements focuses on the effects of climate-related matters.

Download the Practice aid: Considerations of ESG-related matters in an audit of financial statements.

File name: ESG in the Financial Statements Practice Aid.pdf

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