​​Material inconsistency means information within the document that materially contradicts the financial information that is the subject of the assurance report. …

Misstatement of fact means information that is incorrectly stated or presented in the document.  A material misstatement of fact may undermine the credibility of financial information that is the subject of the assurance report. …

Multiple types of financial information mean financial information that involves more than one type. [12] …

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.  …

Quantification – The process of determining the quantity of GHGs that relate to the entity, either directly or indirectly, as emitted (or removed) by particular sources (or …

Removal – The GHGs that the entity has, during the period, removed from the atmosphere, or that would have been emitted to the atmosphere had they not been captured and channelled to a sink.  (Ref: Para.  A14 …

Significant facility – A facility that is of individual significance due to the size of its emissions relative to the aggregate emissions included in the GHG statement or its specific nature or circumstances which give rise to particular risks of material …