The following is a list of articles regarding emissions reporting and assurance that may be of interest (please note that only members can view Charter articles): 
 

• Charter October 2009: "GHG emissions standard on its way", Professor Roger Simnett, Dr Wendy Green and Anna Huggins 
   
  A look at developments on the GHG emissions disclosures, Australia’s response to this challenge and an outline of what Australian assurance providers are currently delivering. 
   
  
• Charter June 2009: "Update on carbon emissions", Andrew Stringer and Karen McWilliams 
   
  Here's an update on the two key pieces of carbon legislation in a bid to clear some of the smog around emissions reporting.
 
 

• Charter May 2009: "Carbon and impairment", Patricia Stebbens CA and Mark Spicer ACA 
   
  The proposed introduction of CPRS on 1 July 2010 means entities need to consider its potential impairment effects, the timing of those impacts and implications for financial statement disclosures at 30 June 2009.
 
 

• Charter December 2008: "Carbon and water reporting principles", Keryn Chalmers, Jayne Godfrey and Brad Potter 
   
  Demonstrating the versatility and power of accounting principles, Australian standard setters are currently turning attention to what might, other than their negative environmental impacts, be seemingly unrelated issues: excess of mostly unnatural carbon emissions: and scarcity of a natural resource, water.
 
 

• August 2008: "Carbon Pollution Reduction Scheme" (PDF), Institute of Chartered Accountants in Australia  
   
  A summary of the federal government's green paper on the proposed Carbon Pollution Reduction Scheme.
 
 

• August 2008: "Cap and Trade Scheme" (PDF), Institute of Chartered Accountants in Australia  
   
  A guide to how the government’s proposed cap and trade (Carbon Pollution Reduction) scheme will work.
 
 

• Charter July 2008: "Tax issues emitted by the proposed AETS", David Burns CA, Tony Stolarek FCA and Andrew van Dinter 
   
  How the tax system will need to change to deal with the Australian Emissions Trading System (AETS) to start in 2010.
 
 

• Charter June 2008: "Reporting on energy", Stephanie Kemp CA 
   
  The topic of climate change has been a regular subject of discussion among scientists and politicians in recent years. Now, with the passage of new federal legislation it’s likely to become a topic of conversation in the offices of Australian accountants too.
 
 

• Charter June 2008: "Accounting for carbons", Georgina Dellaportas CA 
   
  Australia needs a consistent basis for the financial reporting of emission rights.
 
 

• Charter June 2008: "There’s no Plan B", Nick Ridehalgh 
   
  Marks & Spencer (UK) has a Plan A sustainability program aimed at achieving carbon neutrality, zero waste to landfill and a significant increase in its sourcing of organic cotton by 2012. The CEO Stuart Rose commented: “We’re calling it Plan A because we believe it’s now the only way to do business. There is no Plan B.”
 
 

• Charter June 2008: "Making every drop count", Maryanne Slattery 
   
  Australia has the highest per capita use of water in the world, yet is the driest inhabited continent. Communities, irrigators, businesses and environmental groups are accusing other water users of having an unfair piece of the pie.