Knowledge@Australian School of Business

Pollution Audit: Unravelling Choice in Greenhouse Gas Assurance


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Australia's federal Opposition intends to repeal carbon pricing laws if

it wins this year's election. Yet, when it last held power in 2007, it
introduced legislation requiring sizeable polluters to disclose the
level of their greenhouse gas (GHG) emissions. Affected organisations
have increasingly sought to verify their emissions figures and energy
data, creating a niche market in GHG assurance. It's a field that's
growing globally. So how is a quality provider selected? Researchers
from the Australian School of Business have found that competence,
ethics and integrity are key factors, but that specialisation does not,
at this stage, command a higher price.

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