Abstract:This research aimed to provide a future vision regarding guarantee requirements for corporate disclosures of greenhouse gases in the Egyptian environment, in light of international standards for auditing, assurance, and related services. To achieve this goal, Related previous studies were analyzed, the efforts of international bodies and organizations regarding reducing greenhouse gas emissions and the phenomenon of climate change were discussed, as well as technical publications related to assurance services on corporate disclosures of greenhouse gases, and the professional requirements for performing this service were presented. Given the lack of sufficient professional interest in assurance services for atypical reports in general and assurance services for corporate reports on greenhouse gases in particular in the Egyptian environment, and competition from technical bodies to auditors in perform this service, and in the absence of legislative or professional regulation for performing this service in Egypt, this research ended up presenting a future vision that included the necessity of studying the amendment of the Law on the Practice of the Accounting and Auditing Profession No. 133 of 1951, to keep pace with the development in the services provided by auditors, and also studying the possibility of establishing an independent professional authority for accounting and auditing whose responsibility would be to issue auditing standards and assurance and verifying compliance with these standards and monitoring the integrity of their application. In addition to issuing and renewing licenses to practice the profession according to specific conditions.

Keywords: climate change, global warming, fossil fuels, water resources.