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Metric Type
Researched
Value Type
Options
KPMG
Deloitte
Ernst & Young
Accenture
PWC
McKinsey
Bain & Company Inc
BCG
Mercer
Booz Allen Hamilton
Other
No
Research Policy
Community Assessed

Annual and sustainability reports are provided by many large and multinational enterprises, but even within these, corporate reporting varies. This metric asks whether the environmental, social and governance (ESG) reports and disclosures that companies provide have been verified through a third party audit.


Methodology

This metric asks whether the company's report containing information about its environmental, social, and governance (ESG) performance, has been audited by a third party. 

Such information is likely to be located at the start or end of the document, possibly in a footnote or clause on the inside of the title page.

Helpful keywords to search for may include:

  • audit
  • verified
  • verification
  • the names of the individual consulting firms listed as the answer options

If the ESG report has been audited by a third party not listed among the answer options, please select "Other" and explain in the comments which third party conducted the audit.

If you can find no information about such an audit being done, answer “No” and cite the sources in which you looked for the information.

Please note that an ESG report audit is different from audits that might be done at factories in a company's supply chain. This particular metric question is looking for evidence of an audit being done on the report more generally.