in australia mandatory corporate ghg reporting commenced two years before the establishment of a national carbon price which helped to minimise data problems prior to carbon pricing coming in prag et al as noted in kauffmann et al key steps to address these challenges include using standard methods of measurement eg ghg protocol streamlining regional and local reporting schemes with the national scheme aligning the frequency of ghg reporting with that of financial reporting to provide a stronger signal to investors and establishing the reporting scheme in an inclusive and transparent manner to ensure buyin from all stakeholders if so how have these been defined