“…Second, it is widely acknowledged that carbon measurement, reporting and assurance provides essential foundations for mitigation actions and informing decision-making at corporate, local, national and international levels (Bui & de Villiers, 2017). Third, despite the emerging literature on carbon assurance, most studies have focused on the choice of providers and standards, and determinants of carbon assurance rather than its consequences or implications (Datt et al, 2018(Datt et al, , 2020. The evidence on the implications of corporate carbon disclosure and assurance for reporting quality is limited.…”