Pollution Audit: Unravelling Choice in Greenhouse Gas Assurance

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.