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July/August 2023 » Materiality for ESG Engagements
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Alan Reinstein, DBA, CPA, CGMA, and Thomas R. Weirich, PhD, CPA, and Abraham Akresh, CPA
In BriefThe demand from users for environmental, social, and governance (ESG) information has continued to grow, but standards remain under development and reporting is not yet mandated for most U.S. entities. Although ESG represents real opportunities for CPAs to provide valuable services, there remains a paucity of guidance on the presentation and attestation of ESG reports. Determining materiality is a key question in ESG reporting and the attestation of that information. The authors look at the current, existing materiality guidance for ESG reporting and how it compares to traditional financial reporting.
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