Decision Useful Review No. 001 · July 2026
A Technical Review of Historical Climate Disclosures (2019–2024)
KPMG Australia
Five matters prevent a reader from reconstructing KPMG Australia's historical climate account with confidence — including baseline changes, progressive boundary shifts, and incomplete Scope 3 target disclosure.
To KPMG Australia Climate Disclosure & Claim Review — Reconcile the Record
"Stakeholders do not purchase assurance as a formality. They rely on it to make investment, procurement, governance and risk decisions. If the assured information is incomplete or inaccurate, those decisions may also be wrong."
Rob Cawthorne, Managing Director · Carbon Reduction Institute · 13 July 2026