"The report found that two-thirds of organizations have not implemented ESG controls, and that 60% do not currently perform internal ESG audits. This lack of ESG program readiness raises the risk of reporting incomplete or incorrect data and leaves organizations unprepared to maintain compliance with future regulations, including the forthcoming ESG rules from the Securities and Exchange Commission (SEC)."

Link: https://www.cpapracticeadvisor.com/2023/09/01/two-thirds-of-organizations-have-not-implemented-esg-controls-to-ensure-accuracy-of-data/94022/