Australia's International Climate Change Commitments - Associated Accounting Assumptions and Auditing of Climate Risk Disclosures

Abstract

CPA Australia has commissioned research and legal advice from the University of Melbourne, the Commonwealth Climate and Law Initiative (CCLI) and MinterEllison on the following research questions. This final report builds on the preliminary findings of our Issues Paper of 11 November 2019. It sets out key issues investigated in the research, and the findings and recommendations of the research team. The report is divided into three parts. Part A (University of Melbourne) addresses the first research question and Part B (MinterEllison and CCLI) addresses the second. Part C presents the team's overall conclusions and recommendations based on these findings.