New FAQs released on sustainability reporting and GHG emissions.

• Position: Accounting & auditing news - Brief Article

Frequently Asked Questions (FAQs) on sustainability reporting and Greenhouse Gas (GHGs) emissions trading are now available on our Web site. The FAQs were developed by a joint task force of the AICPA and the Canadian Institute of Chartered Accountants which is exploring the possibility of services in these areas.

Sustainability Reporting

Companies are increasingly reporting on their performance with respect to social responsibility, the environment and economic matters. Reporting on such matters collectively is referred to as sustainability reporting, which may include but would not be limited to frequency of employee injuries occurring in the workplace, emissions of certain pollutants and return on investment. Although practitioners have been receiving requests from clients to provide assurance on such reports, the...