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Various sources of marine pollution from ships have prompted the development of many international conventions under the auspices of the International Maritime Organization (IMO). Of these, the International Convention for the Prevention of Pollution from Ships (hereinafter MARPOL 73/78/MARPOL...
Persistent link: https://www.econbiz.de/10014086442
Through its mandate to protect and preserve places of ‘outstanding universal value’, the World Heritage Convention provides an unlikely yet effective tool in global efforts to mitigate climate change. The practical efficacy of the Strategy to Assist States Parties to Implement Appropriate...
Persistent link: https://www.econbiz.de/10014174283
Governments, organizations and individuals around the world are paying increasing attention to climate change and carbon emissions. This paper argues that a new international assurance standard on carbon emissions disclosures is an appropriate response by the auditing and assurance profession to...
Persistent link: https://www.econbiz.de/10014214845
This article outlines proposed reforms to auditor reporting currently being considered by the International Auditing and Assurance Standards Board (IAASB), and other key national and transnational standard-setters and regulatory bodies. It adds to recent academic contributions on reforming the...
Persistent link: https://www.econbiz.de/10013055303
In recent times a widespread consensus on the reality and gravity of anthropogenic climate change has emerged. Perceived inadequacies in the Australian government's legal and policy responses to climate change issues have resulted in environmental activists increasingly turning to the courts as...
Persistent link: https://www.econbiz.de/10013112678
Persistent link: https://www.econbiz.de/10010472932