Improving the Credibility of Greenhouse Gas Emissions Disclosures

世界各地越来越多的人要求披露温室气体排放情况，并希望提高其可信度。这项研究将深入了解可以提供的报告和保证类型。此外，还将审查用户在多大程度上受到温室气体披露和所提供保证的影响。因此，这项研究将为确定今后在这一领域的报告和保证的适当重点提供一个重要的知识基础。预计这项研究将为制定国际和澳大利亚温室气体排放保证标准提供信息。

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.