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GHG Accounting and Assurance

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Presentation on theme: "GHG Accounting and Assurance"— Presentation transcript:

1 GHG Accounting and Assurance

2 The global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

3 The global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

4 Carbon Emissions Inventory Report
Systems for Capturing Carbon Emissions GHG Protocol Internal and External Decisions Tradable Instruments for ETS Legislative Criteria Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

5 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

6 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

7 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

8 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

9 Greenhouse Gas Emissions Statement
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

10 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

11 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

12 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

13 The Global demand for sustainability and GHG assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

14 Overview of the benefits of assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

15 Overview of the benefits of assurance
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

16 Existing Assurance Frameworks and Current Assurance Practice
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

17 Existing Assurance Frameworks and Current Assurance Practice
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

18 Existing Assurance Frameworks and Current Assurance Practice
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

19 Existing Assurance Frameworks and Current Assurance Practice
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

20 Existing Assurance Frameworks and Current Assurance Practice
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

21 Existing Assurance Frameworks and Current Assurance Practice
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

22 Existing Assurance Frameworks and Current Assurance Practice
Source: Balatbat, M. and Green, W Accounting for Climate Change and Sustainability. University of New South Wales.

23 International Standard on Assurance Engagements
ISAE 3410 Assurance Engagements on Greenhouse Gas Statements Planning Materiality Understanding the Entity and Its Environment, Including the Entity’s Internal Control and Identifying and Assessing Risks of Material Misstatement

24 ISAE 3410 Assurance Engagements on Greenhouse Gas Statements

25 ISAE 3410 Assurance Engagements on Greenhouse Gas Statements

26 Source: Ekasingh, E Effects of Different Team Formats on the Performance of Multidisciplinary Greenhouse Gas Assurance Engagment Teams. PhD Thesis, University of New South Wales.


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