Professional scepticism ―an attitude that includes a questioning mind, being alert to the validity of evidence obtained and to critically assess evidence that contradicts or brings into question the reliability of documents and responses to enquiries and …

Reasonable assurance engagement ―An assurance engagement in which the assurance practitioner reduces engagement risk to an acceptably low level in the circumstances of the engagement as the basis for the assurance practitioner’s conclusion.  The assurance …

Representation ―Statement by the responsible party, either oral or written, provided to the assurance practitioner to confirm certain matters or to support other …

Responsible party ―The party responsible for the performance of all or part of the activity, which is the subject matter of the performance …

Subject matter or underlying subject matter ―The activity which is evaluated or measured against the identified criteria. …

Variation ―An instance where the performance of the underlying subject matter exceeds the identified criteria or is deficient in whole or part, as evaluated against the identified …

Greenhouse gases (GHGs) – Carbon dioxide (CO 2 ) and any other gases required by the applicable criteria to be included in the GHG statement, such as: methane; nitrous oxide; sulphur hexafluoride; hydro fluorocarbons; perfluorocarbons; and …

Organisational boundary – The boundary that determines which operations to include in the entity’s GHG statement. …

Performance materiality – The amount or amounts set by the assurance practitioner at less than materiality for the GHG statement to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds …

Purchased offset – An emissions deduction in which the entity pays for the lowering of another entity’s emissions (emissions reductions) or the increasing of another entity’s removals (removal enhancements), compared to a hypothetical baseline.  …