Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
2023
Hay, David | Harding, Noel | Gan, Christopher | Ge, Irene | Ho, Linh | Ranasinghe, Dinithi | Singh, Harj | Sultana, Nigar | Zhou, Shan
The 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.
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书目信息
出版者
John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand
其它主题
Anzsrc::350107 sustainability accounting and reporting; Anzsrc::350702 corporate social responsibility; Anzsrc::3501 accounting; Finance and investment; Auditing and accountability; Anzsrc::3801 applied economics; Anzsrc::370203 greenhouse gas inventories and fluxes; Anzsrc::3502 banking; Evidence informed standard setting
语言
英语
格式
pp.4813-4820
许可
© 2023 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand., https://creativecommons.org/licenses/by-nc-nd/4.0/, Attribution-NonCommercial-NoDerivatives
ISSN
0810-5391, 1467-629X
类型
Journal Article; Journal Part
2024-12-20
2025-09-18
Dublin Core