GHGR voluntary assurance audit reports

Prior to submitting your reports, we recommend that you engage the services of a registered greenhouse and energy auditor to undertake a voluntary assurance audit. This type of assurance is invaluable as it provides a higher level of confidence in your reporting compliance. Voluntary assurance also plays a pivotal role in providing us with confidence in the accuracy and completeness of your reported information.

Furthermore, we reserve the right to conduct audits of reported information in accordance with sections 73, 74 or 74A of the Greenhouse Gas Reporting Standard (the GHGR Standard).

Voluntary audits

Reasonable assurance voluntary audits

For reasonable assurance audits conducted by a Category 2 registered greenhouse and energy auditor, in accordance with the Greenhouse Gas Reporting (Audit) Codes of practice, we won't re-audit the same information.

In the event that a reasonable assurance audit is conducted by a  registered greenhouse and energy auditor in accordance with the Greenhouse Gas Reporting (Audit) Codes of practice, the same information will not be re-audited.

Limited assurance voluntary audits

In the case of limited assurance audits conducted by a auditor in accordance with the Codes of practice, we will consider the information provided in the audit report and the extent of testing conducted as part of the limited assurance audit. We will not seek to re-audit the same information where the limited assurance audit provides sufficient confidence in the reported information.

Compliance history

In addition, we will consider your compliance history. If you have been subject to an audit initiated by us within the past 3 years, we will not undertake another audit during the current reporting year.

Audits initiated by the Technical Review Committee

We might start an audit of previously audited information, where:

● it is reasonable to suspect that you have contravened, are contravening, or are proposing to contravene the GHGR Standard and the Greenhouse Gas Reporting Specifications

● a limited assurance audit does not provide sufficient information to provide confidence in the reported information

● the audit was not conducted by an auditor or in accordance with the Codes of practice

● the audit has revealed the existence of a potential error or a modified opinion

● the audit lacks sufficient detail to enable us to address our specific compliance priorities.

Should you be required to undergo an audit instigated by us, we shall inform you in advance of the commencement of the audit. You will be afforded the opportunity to provide us with any additional information that may assist us in the final audit.

Should you have elected to undertake voluntary assurance of your reports, kindly submit the pertinent information with your GHGR report.