A closer look at GHG emissions and other quantitative disclosures

Laura McCracken

Laura is an Audit & Assurance partner and the deputy leader of Quality, Risk & Regulatory for Deloitte & Touche LLP’s Audit & Assurance business. In this role, she interfaces with regulators, investors, and other stakeholders in addressing audit quality matters related to accounting, auditing, regulatory and public policy. Laura also serves as an audit partner for large, multinational clients in the financial services and commercial industries where she leads large global audit teams and interacts extensively with Audit Committees and senior leadership. Previously, Laura was a consultation partner for Deloitte & Touche LLP’s National Office Accounting & Reporting Services. Additionally, Laura spent two years as a Professional Accounting Fellow with the SEC in the Office of the Chief Accountant, where she consulted with registrants and the Division of Corporation Finance on accounting and reporting matters. Laura routinely works with clients on complex accounting, reporting, and auditing matters. Laura is a frequent speaker on current and emerging audit, assurance, accounting, and financial reporting topics.

Doug Rand

Doug is a Managing Director in Deloitte’s National Office – Accounting and Reporting Services focusing on ESG reporting, SEC reporting and IPOs. He consults on technical SEC reporting matters, reviews SEC filings, advises clients on transactions and interpretations of SEC and ESG reporting literature, and develops Deloitte's SEC and ESG publications. He has experience serving clients in a variety of industries. He has experience with a wide range of technical accounting (US GAAP and IFRS) and auditing (PCAOB and AICPA) matters. 

Christine Robinson

Christine is a CPA licensed in the states of Wisconsin and Utah with more than 20 years of professional experience. She has dedicated more than 10 years serving clients related to ESG reporting including materiality assessments, climate, data processes and controls, reporting, supply chain initiatives, and assurance. ​ She leads numerous climate-related engagements including GHG emissions inventories and advises clients as they assess climate-related risks and opportunities through scenario analysis. She also advises various global companies on their adoption of the CSRD and the SEC climate rule. ​ Christine’s experience also includes an assignment to the Sustainability Accounting Standards Board in 2015 where she assisted with research and market adoption initiatives. ​ She holds the IFRS Foundation’s Fundamentals of Sustainability Accounting credential designed to help professionals understand the link between material sustainability information and financial performance.