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AICPA & CIMA respond to GHG Protocol Surveys

Oct 01, 2023 · 203.2 KB Download

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In the fourth quarter of 2022, the Greenhouse Gas (GHG) Protocol launched a series of surveys in an effort to understand the need, scope, and potential approaches to inform updates or additional guidance related to GHG Protocol’s Standards and Guidance.

The AICPA & CIMA response to the GHG Protocol’s consultation highlights the following:

  • The importance of independent standard setting – In order to be effective, standard-setting must adhere to the following criteria: independence, due process and standards, domain and authority, human and financial resources, and comprehensiveness and consistency.

  • A mechanism for monitoring and updating the standards and guidance for developments in the climate reporting landscape such as changes in financial accounting standards, market developments in the area of sustainability that impact the measurement and reporting of GHG emissions, as well as climate-related regulatory developments

  • The benefits of third-party assurance over climate-related information performed by a public accounting firm

Read the comment letter for deeper insights on each of the matters outlined above.

Download the AICPA Response to GHG Protocol Consultation Request

File name: AICPA Response to GHG Protocol Consultation Request.pdf

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