Improving the credibility of carbon emissions disclosures: the development of an international assurance standard
Professor Roger Simnett delivered the CPA Australia 69th Annual Research Lecture on 13th October at Melbourne University.
His lecture examined the issues and progress on establishing an international assurance standard or guidance to enhance reliability and disclosure quality of carbon emissions reporting. The lecture draws on the work currently being undertaken by the International Auditing and Assurance Standards Board’s (IAASB) International Task Force setting assurance standards on global carbon emissions, and by its sustainability Expert Advisory Panel, of which Roger Simnett is co-chair. It draws on research from an ARC Linkage Grant held by Roger Simnett and Dr Wendy Green with CPA Australia and The Institute of Chartered Accountants as the industry partners.