Practical guides for finance teams managing voluntary carbon credits.
— Regulatory Updates
Which companies are in scope for CSRD, what the double materiality assessment means for carbon credit disclosures, and what level of assurance will be required on voluntary offset claims.
Read more— Accounting & GAAP/IFRS
A practical guide for controllers on identifying IAS 36 impairment indicators specific to carbon credits — project controversies, vintage obsolescence, registry deregistration — and how to document the assessment memo auditors will request.
Read more— Audit
A step-by-step guide for CFOs and controllers on what external auditors test when reviewing voluntary carbon credit holdings — and how to build an audit-ready evidence pack before the engagement begins.
Read more— Accounting
A practical guide for finance teams on how to classify, measure, and disclose voluntary carbon credits under IFRS and US GAAP — including the debate between intangible asset and inventory treatment.
Read more— Registries
A side-by-side comparison of the two largest voluntary carbon registries — methodology rigor, project types, retirement processes, and what each means for your audit trail.
Read more— Audit
Step-by-step guidance on what auditors look for when reviewing voluntary carbon credit holdings — from registry serial numbers to retirement certificates and chain-of-custody documentation.
Read more