Audit committees have again become the focus of investors as challenges resulting from the pandemic and a dynamic market environment occupy the audit agenda. As a result of these conditions, audit committee members—on top of their fiduciary duties—now must be knowledgeable and informed on Environmental, Social, and Governance (ESG), non-gap measures and key performance indicators.
In this episode, Julie Bell Lindsay, Executive Director of The Center for Audit Quality (CAQ), highlights the types of resources, programs and research her organization develops for audit committees:
- What resources are available for audit committees on ESG?
- How do the CAQ’s research and programs benefit board members, corporate secretaries and investors?