IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-031-90633-6_7.html
   My bibliography  Save this book chapter

Carbon Assurance

In: Carbon Accounting and Sustainability, Volume I

Author

Listed:
  • Qingliang Tang

    (Western Sydney University)

Abstract

Carbon assurance denotes the examination conducted by a third-party provider or auditor, focusing on an organisation's GHG emissions and climate-related disclosure. This practice can be expanded to include attestations and evaluations concerning various carbon -related policies, actions, or data. Given the inherent uncertainties in GHG quantification, a substantial degree of carbon information asymmetry often exists between an organisation's internal management and external stakeholders. Independent verification seeks to bridge this gap, bolstering user confidence in the presented data. This chapter contrasts financial and carbon assurance, highlighting differences in objectives, auditor expertise and degree of independence, methodologies, and other distinctive features. A deeper analysis is provided into the nuances of the two primary assurance types: reasonable and limited assurance. Topics covered include necessary skills and knowledge, inherent risks and uncertainties, investigative methodologies, and internal control procedure for the integrity of GHG data. Finally, this chapter explores the auditor's role in scrutinising climate-related information within financial statements.

Suggested Citation

  • Qingliang Tang, 2025. "Carbon Assurance," Springer Books, in: Carbon Accounting and Sustainability, Volume I, chapter 0, pages 239-287, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-90633-6_7
    DOI: 10.1007/978-3-031-90633-6_7
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-031-90633-6_7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.