The Role and Importance of Independent Auditing in Combating Climate Change

This study seeks to highlight the critical role of the auditing profession in combating climate change by providing an independent and objective assessment of the environmental practices and disclosures of economic agents. To this end, the study aims to demonstrate how auditors can assess organizations' sustainability initiatives using standardized reporting frameworks and methodologies and how they can contribute to the fight against climate change. In the study, while it is stated that independent auditors will assure stakeholders about the sustainability efforts of organizations through their audits, the main challenges to be faced in audits related to climate change are mentioned. The study's findings suggest that auditors' most critical constraints in their independent assessments are standardized methods and criteria for measuring and reporting emissions and environmental impacts and access to reliable data on greenhouse gas emissions and other ecological indicators.