Comments of the AFAANZ Auditing and Assurance Standards Committee on the proposed standard on assurance engagements over GHG emissions disclosure
Year of publication: |
2023
|
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Authors: | Hay, David ; Harding, Noel ; Gan, Chris ; Ge, Irene ; Linh Tu Ho ; Ranasinghe, Dinithi ; Singh, Harjinder ; Sultana, Nigar ; Zhou, Shan |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 4, p. 4813-4820
|
Subject: | audit | evidence informed standard setting | greenhouse gas emissions | sustainability | Treibhausgas-Emissionen | Greenhouse gas emissions | Wirtschaftsprüfung | Financial audit | Standardisierung | Standardization | Umweltstandard | Environmental standard | Unternehmenspublizität | Corporate disclosure | Luftverschmutzung | Air pollution |
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