A major change in the accounting system has taken place during the year. The effect on control testing is that: a. the auditor should ensure control testing is performed for….
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identify a company listed on the ASX which is required to report its carbon emissions and net energy consumption in accordance with the NGER Act.
1. ‘A high rate of corporate social responsibility information in the annual report does not equate to integrated reporting.’ Do you agree with this statement? Explain.
2. ‘There are few mandated carbon-related disclosures in Australia.’
(a) Do you agree with this statement? Explain.
(b) Does it necessarily follow that companies make few carbon-related disclosures in
their financial statements? Explain.
3.(a) Explain the reporting requirements of the National Greenhouse and Energy Reporting
Act 2007.
(b) Using your knowledge from (a), identify a company listed on the ASX which is required
to report its carbon emissions and net energy consumption in accordance with the
NGER Act. What is its carbon footprint? Explain. (Hint: Refer to the Clean Energy
Regulator’s website: .)
