This case helps students grasp the broader significance of accounting by exploring why accurate reporting and independent assurance matter — not just for financial data, but for sustainability disclosures as well. In Mini Case 1, students step into the role of consultants at GreenLedger, an assurance firm using satellite-based emissions data from Climate TRACE to provide assurance on a company’s greenhouse gas (GHG) disclosures. Students see how accounting principles extend beyond traditional financial statements to support transparency, investor trust and informed decision-making in emerging areas like climate reporting. The case highlights the growing importance of assurance in sustainability and the role of technology and independent data in enhancing accountability.
Suitable courses: Introductory Financial
Link to download files (requires login)
Join EYARC for Full Access
EYARC Experience
Turn case studies into powerful teaching moments for your students. Active EYARC users can explore our experiential learning platform to access cutting-edge curricula and innovative teaching resources.
Try It NowAcademic Case Materials
Access free resources to prepare students for the global marketplace. Resources include case studies, data sets, analytics workbooks, videos and many other tools focused on business and accounting topics.
To search by multiple tags, enter the search word followed by a comma and the next word, etc.
For example, entering "Audit, Excel, Intermediate" will list cases related to audit AND Excel AND intermediate difficulty.
To search by a single tag, enter it in the search box or click on the tag below in the Popular Tags area.
