Improving credibility of Carbon Emission Disclosures – the development of an International Assurance Standard

In this annual Bill Birkett memorial lecture Professor Roger Simnett FCPA, Head of the School of Accounting at the University of NSW examined how the international auditing and assurance standard setting process is addressing the issues brought about by global warming and environmental sustainability.

Roger Simnett presenting at CPA Congress

Roger Simnett presenting at CPA Congress

Recorded on Wednesday 14 October 2009 at CPA Congress Sydney, NSW

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Presenter: Professor Roger Simnett FCPA, Head, School of Accounting, Australian School of Business, The University of New South Wales

Professor Simnett considers the progress and specific problems being encountered in establishing an assurance standard that enhances corporate compliance and higher quality disclosure around these issues. In doing so, Professor Simnett drew on the work currently being undertaken both by the International Auditing and Assurance Standards Board’s (IAASB) and the International Task Force Setting Assurance Standard on Global Carbon Emissions and its Sustainability Experts Advisory Panel.

This annual memorial lecture is presented in honour of Professor Bill Birkett FCPA. Professor Birkett was a thought leader in accounting education was recognised as an international expert in his field of management accounting.

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