ESG, Accounting, Finance & Governance

ESG questions related to finance, accounting, and governance have attracted increased attention from investors, regulators, industry groups, government agencies, creditors, and consumers. These questions include whether and which ESG metrics companies should disclose, how companies measure such metrics, evaluations of ESG fund allocations, assessments of executive compensation linked to ESG metrics, and consideration of a board’s oversight of ESG matters and related disclosures. Analysis Group’s deep and varied expertise with assessing financial reporting and disclosure requirements – as well as corporate governance practices – and our rigorous quantitative analysis capabilities make us well positioned to help address these questions and challenges. We have supported clients in addressing these topics in the context of litigation, pre-litigation investigations, and strategy consulting engagements.

AG’s capabilities in relevant finance, accounting, and governance issues includes:

  • Analyzing the suitability of ESG-related investments and the reasonableness of portfolio management and asset allocation decisions
  • Assessing ESG-related alleged omissions, materiality, and misrepresentations in disclosures, including financial, nonfinancial, generally accepted accounting principles (GAAP), and non-GAAP disclosures
  • Assessing measurement of and internal controls and attestation surrounding ESG metrics contained in disclosures
  • Evaluating the ESG-related activities of corporate officers and directors for prudence and consistency with fiduciary duties
  • Analyzing executive compensation in relation to ESG metrics
  • Analyzing ESG compliance frameworks
  • Addressing class certification issues in ESG-relevant securities, false claims, and antitrust matters
  • Estimating harm, damages, liability, and restitution to counterparties (e.g., investors, competitors, and consumers) arising from ESG-related claims