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Figure 6. ESG related ROMMs response

Performing to gather evidence
To collect sufficient appropriate evidence, auditor uses specific techniques
including tests of control and substantive tests such as inspecting physical evidence,
examining documentation from either the audit client or outside sources, gathering
testimonial evidence through interviews, surveys, or risk and control self assessments,

conducting a walk-through to observe a process in action or examining data that is
continuously monitored via technology.
The auditor must base conclusions and engagement results on proper analyses and
evaluations by conducting the Root Cause Analysis and documenting. Figure 7 below
summarizes assertions and qualitative characteristics of ESG decision useful
information can be used to evaluate quality of ESG information.
Figure 7. Assertions and qualitative characteristics of ESG decision useful
information

177
TCFD GRI SASB IFRS
Clear, balanced, Balance Neutral Faithful
and understandable representation
Clarity Fair representation Understandability

Consistent Comparability Comparable Comparability
Comparable Aligned
Relevant Materiality Useful Relevance &
Applicable Materiality

Timely Timeliness Timeliness
Specific and Completeness
complete
Reliable, Reliability Verifiable Verifiability
verifiable, and

objective
- Accuracy Distributive -

177 Task Force on Climate-related Disclosures. (2017). Recommendations of the Task Force on Climate related
Financial Disclosures.
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