It is nearly two years, back in March 2012, since the International Auditing and Assurance Standards Board (IAASB) issued the International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas (GHG) Statement. The statement sets the constituent elements, quantifies a firm's GHG emissions over an accounting period, shows the comparative information, explanatory notes, including a summary of significant quantification and reporting policies, and gives a detailed listing of removals or emissions deductions. Auditors are required to provide assurance on these disclosures.