Although aimed at auditors, “The Role of the Auditor in Climate-Related Information” from the CAQ is equally beneficial for corporate practitioners and audit committees for purposes of understanding the auditor’s charge under applicable PCAOB standards for assessing climate-related information: (i) relating to an audit of the financial statements and ICFR; (ii) included in the Form 10-K outside the financial statements; and (iii) included in voluntary reporting such as a stand-alone ESG or sustainability report. The resource also explains commonly encountered GHG emission disclosure terminology, addresses auditor independence concerns in performing climate-related attestation / review engagements, and more.