Carbon Assurance

Qingliang Tang ()
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Qingliang Tang: Western Sydney University

Chapter Chapter 7 in Carbon Accounting and Sustainability, Volume I, 2025, pp 239-287 from Springer

Abstract: Abstract Carbon assurance denotes the examination conducted by a third-party provider or auditor, focusing on an organisation's GHG emissions and climate-related disclosure. This practice can be expanded to include attestations and evaluations concerning various carbon -related policies, actions, or data. Given the inherent uncertainties in GHG quantification, a substantial degree of carbon information asymmetry often exists between an organisation's internal management and external stakeholders. Independent verification seeks to bridge this gap, bolstering user confidence in the presented data. This chapter contrasts financial and carbon assurance, highlighting differences in objectives, auditor expertise and degree of independence, methodologies, and other distinctive features. A deeper analysis is provided into the nuances of the two primary assurance types: reasonable and limited assurance. Topics covered include necessary skills and knowledge, inherent risks and uncertainties, investigative methodologies, and internal control procedure for the integrity of GHG data. Finally, this chapter explores the auditor's role in scrutinising climate-related information within financial statements.

Keywords: Carbon assurance; Carbon information asymmetry; Carbon report; independent investigation; Assurance provider’s competence; Reasonable assurance; Limited assurance; Internal control assessment; Assurance report (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-90633-6_7

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DOI: 10.1007/978-3-031-90633-6_7

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