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

Hay, DHarding, NGan, ChristopherGe, IHo, LinhRanasinghe, DSingh, HSultana, NZhou, S2024-05-022023-06-282023-120810-5391WR0B6 (isidoc)https://hdl.handle.net/10182/17168The 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.pp.4813-4820en© 2023 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand.auditevidence informed standard settinggreenhouse gas emissionssustainabilityComments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions DisclosureJournal Article10.1111/acfi.131361467-629XANZSRC::350107 Sustainability accounting and reportingANZSRC::370203 Greenhouse gas inventories and fluxesANZSRC::350702 Corporate social responsibilityANZSRC::3501 Accounting, auditing and accountabilityANZSRC::3502 Banking, finance and investmentANZSRC::3801 Applied economicshttps://creativecommons.org/licenses/by-nc-nd/4.0/Attribution-NonCommercial-NoDerivatives