Improving the Credibility of Greenhouse Gas Emissions Disclosures

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There is increasing demand for disclosures about greenhouse gas emissions around the world, and a desire to improve their credibility. This study will provide insights into the types of reporting and assurance that can be provided. In addition, it will examine the extent to which users are influenced by the greenhouse gas disclosures and assurance provided. As such, this research will provide an important knowledge base in determining the appropriate focus of future reporting and assurance in this area. It is expected that this research will inform the development of an international and Australian assurance standard on greenhouse gas emissions.