Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022
metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a … striking increase in ESG assurance. Unlike financial audits, there is significant heterogeneity in many dimensions of ESG … assurance within the ESG report, including choice of metrics assured, level of assurance, and assuror identity, among others. We …