GHG statement – as defined in ASAE 3410, includes reports on scope 1, 2 or 3 emissions and offsets, which includes Greenhouse and Energy Reports under section 19 and Emissions Reports section 22A of the NGER Act, to the extent that they include emissions …

Greenhouse gas – has the same meaning as in ASAE 3410, however for engagements under the NGER Act [23] chlorofluorocarbons are not …

Greenhouse and energy report – A report under section 19 of the NGER Act on controlling corporation or facility’s greenhouse gas emissions, energy consumption and energy …

Regulator – the Clean Energy Regulator, as regulator of NGERS, CPM, RET and CFI. …

Responsible party – the person who is responsible for the subject matter (for example record keeping) or subject matter information (for example the greenhouse and energy …

Those charged with governance – persons entrusted with the supervision, control and direction of the responsible party, including ‘those with oversight responsibilities for the subject matter’ under ASAE 3410. …

For the purposes of this Guidance Statement the following words and phrases have the meanings attributed below: …

Criteria - the benchmarks used to measure or evaluate the underlying subject matter. An applicable financial reporting framework is an example of …

Engagement risk - the risk of expressing inappropriate opinions and/or conclusions when the subject matter is materially misstated, including when the subject matter has material deficiencies or deviations or is materially …

Grant acquittal - a requirement of a funding agreement and is performed by the recipient of the funding (the responsible party). An acquittal can take a number of forms such as financial reports/statements, written reports, documentation of activities …