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Decision Useful Reviews

Independent technical reviews of organisational climate disclosures. Published in the public interest.

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A Decision Useful Review examines whether a climate disclosure provides stakeholders with the information they need to make informed investment, procurement, governance and risk decisions. Each review is independent, evidence-based, and published openly.

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Latest review

Decision Useful Review No. 001 · July 2026

A Technical Review of Historical Climate Disclosures (2019–2024)

KPMG Australia

Professional services Open letter + full review

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.

Open Letter — Extract

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

Forthcoming

More reviews in preparation

Review No. 002

Coming soon

Review No. 003

Coming soon

Review No. 004

Coming soon

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