Accounting Area Presents Ernst & Young Speaker Series: Zvi Singer
Zvi Singer
Professor, Department of Accounting
HEC Montreal
ESG Assurance and Comparability of Greenhouse Gas Emission Disclosures
Date: Friday, September 6, 2024
罢颈尘别:听12:00 PM 鈥� 13:30 pm
Location: Bronfman building, Room 310
Abstract
Following an increase in environmental, social, and governance (ESG) regulations around the world, a recent rule from the SEC mandates expanded ESG disclosure, including the external assurance of reported greenhouse gas (GHG) emissions. Among the potential benefits of this impending regulation, the SEC stipulates an increase in reporting comparability. In this study, we examine the effect of ESG assurance on comparability and find that companies with ESG assurance report more comparable GHG emissions. Comparability is further enhanced when companies use the same assurance provider and when the provider is more experienced. We also find some evidence that comparability is higher when assurance is provided by consulting and engineering firms than by accounting firms. Our study provides important insights on the value of ESG assurance to the SEC and other regulators worldwide. Moreover, our study specifically suggests that assurance plays an active role in standardizing the reporting process for GHG emissions, and that the SEC鈥檚 external assurance requirements have the potential to benefit comparability as intended by regulators.
We are proud to announce that our event has been awarded a Gold Sustainable Event certification by the 平特五不中 Sustainable Events program run by the .
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