The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy Initiatives

成功重新分配资源以应对气候变化的根本是企业报告的温室气体估计数是可靠的。这项研究的第一个成果是开发了一些工具，以协助和培训澳大利亚会计专业人员估算可靠的排放量。第二个成果是确定与公司报告的温室气体排放量的不准确性和偏差有关的因素，以及不准确性对股票市场排放负债估值的影响。这些研究结果将确定监管机构需要解决的问题，以确保公司报告的温室气体估计是可靠的。

Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of factors associated with the inaccuracy and bias of greenhouse gas emissions reported by companies and the consequences of the inaccuracies for the share market's valuation of emission liabilities. These research findings will identify issues that need to be addressed by regulators to ensure that the greenhouse gas estimates reported by companies are reliable.