Biography
Lauren M. Cunningham, PhD, CPA, is an associate professor and the Keith Stanga Professor of Accounting at the University of Tennessee, Knoxville. She serves as the director of research for the C. Warren Neel Corporate Governance Center and the coordinator of the Neel CGC Distinguished Speaker Series, which hosts corporate executives, board members, regulators, and other industry leaders. Her research interests include audit, corporate governance, and the SEC filing review process.
Don't be lulled into a false sense of security by the word "assurance" when evaluating sustainability reports. Assurance practices vary, and investors would be wise to learn more about the different levels of coverage.
What should investors know about the SEC filing review process and how it may affect ESG-related disclosures?