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Developing an assurance standard for carbon emissions disclosures
A new assurance service on carbon emissions disclosures in Australia would provide an appropriate response by the auditing profession to the challenges posed by climate change. Recognising the difficulties in developing an assurance standard on broad sustainability information, this paper focuses on the case for developing a standard on the more specific issue of corporations’ carbon emissions disclosures. Credibility of disclosure of carbon emissions and any associated trading scheme would be strengthened by the implementation and enhancement of assurance standards and services. © 2007 CPA Australia.
History
Journal
Australian Accounting ReviewVolume
17Pagination
37 - 47Publisher DOI
ISSN
1035-6908eISSN
1835-2561Publication classification
C1.1 Refereed article in a scholarly journal; C Journal articleUsage metrics
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