My doctoral research examines how climate reporting and assurance practices are evolving in Australia and beyond. It focuses on the infrastructures, professional practices, and concepts that make sustainability and carbon-related information auditable and credible.
The project is structured around three interrelated papers:
- Paper 1: Systematic Review of Non-Financial Audit & Assurance
A comprehensive review of the academic literature on non-financial audit and assurance, mapping how the field has developed and where significant research gaps remain. - Paper 2: Calculative Technologies and Carbon Markets
An empirical study of the Australian Carbon Credit Unit (ACCU) scheme and the regulatory infrastructures that sustain and reshape carbon markets, with attention to how audit devices and methodologies support market credibility. - Paper 3: Pre-Assurance and Auditability
An interpretive study exploring the practice of “pre-assurance” in climate reporting, and its implications for auditor independence, audit logics, and client–auditor relationships in the transition to mandatory reporting.
Video Introduction
Here I provide a short overview of my research focus and the broader context of climate reporting and assurance:
Why This Research Matters
Climate reporting and sustainability assurance are becoming central to financial markets, governance, and public accountability. By examining how standards, infrastructures, and professional practices interact, this research contributes to both scholarly debates and practical discussions about the credibility and auditability of non-financial information.
Barry Li | Climate Reporting & Assurance 