CA ANZ continues to be an advocate for, and supporter of, a just transition to a low-emissions economy. As a professional body, CA ANZ seeks to advocate in the public good on policy areas that impact our members, profession and the public. CA ANZ broadly supports the intent of the CERT report and its implementation. We recognise that widespread adoption of CERT report would facilitate greater transparency, robustness and reliability of climate-related disclosures in the areas covered.
Regarding the company and datasheet views, we have a few comments to make:
- To ensure that the information included in the CERT report is understood by potential users, we consider it will be useful to include a brief explanation of the purpose of the CERT report and the scope of information contained in both the company and datasheet views. Not all the users of the CERT will have an in depth understanding of existing NGERS reporting.
- References to ‘progress verified’ or ‘company assured’ information should make it clear who has provided this assurance or verification eg ’progress verified by CER’ or ‘company self-assured’. Consideration may also be given to providing companies who have obtained independent external assurance over their other commitments to indicate this.
- The company view should include a requirement for organisations to show the choice of accounting option. Further, where the organisation has made a change to this choice, they should also be required to disclose the change and briefly explain why. These requirements would help facilitate consistency and comparability of CERT information across reporting periods.
- Finally, information in the CERT report should be linked to other emissions-related disclosures published by the organisation in line with other reporting frameworks, as well as an explanation or reconciliation of the differences between disclosures (for example, between the disclosures in the CERT report and the TCFD recommendations).
Consultation for the Corporate Emissions Reduction Transparency report
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