… This ASAE does not deal with, or provide specific guidance for, assurance engagements to report on the following: Statements of emissions other than GHG emissions, for … sulphur dioxide (SO 2 ). This ASAE may nonetheless provide guidance for such engagements; [2] Other GHG-related …

… but that GHG information does not comprise a GHG statement as defined in paragraph  14(m) .  In such cases, this ASAE may provide guidance for such an engagement. …