To support sustainability goals such as achieving net-zero emissions and improving the quality of emissions data used in reporting, customers are increasingly requesting greenhouse gas (GHG) emissions information from their suppliers. These requests may range from a supplier’s overall emissions inventory to specific emissions metrics at the revenue, product, service, facility, or production-site level. As a result, practitioners are experiencing increased demand for engagements on supplier GHG emissions information.
In response, the AICPA has issued Technical Questions and Answers (TQAs)