Barry Li | Climate Reporting & Assurance
Insights on climate reporting, carbon markets, and sustainability assurance.
recent posts
- Beyond Global Baselines: Navigating the Finalized UK Sustainability Reporting Standards (UK SRS)
- Navigating the Intersection of Transition Planning and Carbon Market Integrity
- Beyond Carbon: Navigating the ISSB’s Shift Towards Nature and Biodiversity Disclosures
- Navigating the Structural Shift: Quality-Led Demand and Compliance Integration in Carbon Markets
- Beyond the Label: Why 2026 is the Year of Pragmatic Sustainability and “Carbon E-ledgers”
Barry Li
Category: Assurance Practice
Pre-assurance, independence, inter-professional work, big firm developments, case insights.
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As 2026 unfolds, climate reporting and carbon markets are no longer parallel conversations?they are becoming one assurance problem. Preparers are dealing with targeted implementation changes in disclosure standards, while market participants are demanding stronger proof that carbon credits represent real and durable climate outcomes. For scholar-practitioners, the key shift is this: the market is moving…
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Large firms often dominate climate assurance conversations, but mid-tier accounting firms and specialist consultancies are quietly building important capacity—and may offer more accessible options for many businesses. What mid-tier / boutique players are doing These firms typically present themselves as more flexible, tailored in approach, and more cost-conscious than Big 4 services. Where they tend…
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The Big 4 accounting firms (KPMG, EY, Deloitte, PwC) are already deeply engaged in helping large companies navigate climate disclosure, sustainability assurance, and the transition to mandatory regimes like AASB S2. Their thought leadership and client guidance are early indicators of what the market will expect. Below is a quick comparison of their consensus views,…
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Australia’s new mandatory climate disclosure regime (via AASB S2) places huge new demands on preparers and auditors. Two of the key accounting and finance bodies—CPA Australia and Chartered Accountants Australia & New Zealand (CA ANZ)—are already mobilising guidance, training, and member support. But there are meaningful gaps, and a big discrepancy between what’s needed and…
