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Over 40 countries currently have mandatory reporting for greenhouse gas (GHG) emissions, including the US, the UK, the EU, Canada, Japan, New Zealand and Australia. In Australia, GHG reporting is governed the National Greenhouse and Energy Reporting Act 2007 (NGER Act) and overseen by the Clean Energy Regulator. While it is not mandatory for GHG reports to be audited unless requested by the regulator, some reporting entities will voluntarily have their GHG reports audited. If an audit is complet ...

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