Integrated reporting (IR) is an emerging international corporate reporting initiative arising to address, inter alia, the limitations of the current corporate reporting suite which are commonly criticized for being both voluminous and disjointed. While IR is gaining in popularity, current...

The need for credible emissions reporting has created international demand for a new and specific type of assurance engagement: assurance of greenhouse gas (GHG) emissions information. This study provides an examination of the international GHG assurance market to identify key potential...