Are audit reports transparent about climate risk?

Carbon Tracker says "vast majority" are not

Carbon Tracker has published a series of reports that review the extent to which the most carbon-polluting companies in the world, and their auditors, take into account climate risks and energy transition in financial statements and audits. The latest one, Flying Blind: Disabling Autopilot for Audit Reports, is based on a study of over 140 audit reports and finds that the "vast majority" ¹ lack transparency.