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Developing an Assurance Standard for Carbon Emissions Disclosures
Author(s) -
SIMNETT ROGER,
NUGENT MICHAEL
Publication year - 2007
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2007.tb00441.x
Subject(s) - credibility , audit , accounting , business , sustainability , climate change , service (business) , emissions trading , environmental economics , political science , economics , marketing , ecology , law , biology
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.