Publication

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

Authors
Hay, David, Harding, Noel, Gan, Christopher, Ge, Irene, Ho, Linh, Ranasinghe, Dinithi, Singh, Harj, Sultana, Nigar, Zhou, Shan
Date
2023-12
Type
Journal Article
Collections
Department of Agribusiness and Markets
Keywords
audit, evidence informed standard setting, greenhouse gas emissions, sustainability
Fields of Research
ANZSRC::350107 Sustainability accounting and reporting, ANZSRC::370203 Greenhouse gas inventories and fluxes, ANZSRC::350702 Corporate social responsibility, ANZSRC::3501 Accounting, auditing and accountability, ANZSRC::3502 Banking, finance and investment, ANZSRC::3801 Applied economics
Abstract
The New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB. This technical note presents the formal submission made to the XRB.
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Published version
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Permalink
https://hdl.handle.net/10182/17168
Source DOI
10.1111/acfi.13136
Rights
© 2023 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand.
Creative Commons Rights
Attribution-NonCommercial-NoDerivatives
cbn
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