Climate Accounting and Auditing assesses the financial statements and related audit reports of all 170 focus companies across sectors. We assess both how companies and their auditors are assessing climate-related risks and whether they are meeting investor expectations to sensitize reported financial information to net zero outcomes. We consider both how the accounts that contain forward-looking estimates and assumptions, and the independent auditors of such accounts, have considered how those estimates and assumptions will be radically transformed by the energy transition. You can find the accounting and audit assessments on the CA100+ website here. For a summary of results from the 2023 Climate Action 100+ Net Zero Company Benchmark, see here. Summaries of select accounting and audit assessments can be found below: [wptb id=29620]