Another speaker noted that the International Auditing and Assurance Standards Board (part of IFAC) was currently involved in developing a standard for providing assurance on carbon emissions, and that currently there were no existing global standards for auditing for environmental and social reporting.
Un autre participant a fait observer que le Conseil des normes internationales d &apos; audit et d &apos; assurance (qui faisait partie de l &apos; IFAC) mettait actuellement au point une norme d &apos; assurance concernant les émissions de carbone, et qu &apos; il n &apos; existait pas de normes internationales pour l &apos; audit des informations environnementales et sociales publiées.