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Course AGRC-048

ESG Assurance and Sustainability Report Auditing

Sustainability and environmental, social and governance information is now published by a growing number of organisation... The outline covers The ESG Reporting and Assurance Landscape, Planning an ESG Assurance Engageme...

  • 5 daysClassroom or online
  • 49Upcoming dates
  • 12Cities
  • €1,825Fees from

Choose your format and date

  • 5 days
  • 09:00–14:00
  • Certificate of attendance

Classroom sessions

  1. 7–11 Dec 2026

    Barcelona

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  2. 14–18 Dec 2026

    Frankfurt

    €2,175 + VAT
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  3. 21–25 Dec 2026

    London

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  4. 4–8 Jan 2027

    Frankfurt

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  5. 11–15 Jan 2027

    Vienna

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  6. 18–22 Jan 2027

    London

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  7. 25–29 Jan 2027

    Barcelona

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  8. 1–5 Feb 2027

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  9. 8–12 Feb 2027

    Frankfurt

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  10. 15–19 Feb 2027

    Amsterdam

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  11. 22–26 Feb 2027

    London

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  12. 1–5 Mar 2027

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  13. 8–12 Mar 2027

    Barcelona

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  14. 15–19 Mar 2027

    Frankfurt

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  15. 22–26 Mar 2027

    Cape Town

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  16. 5–9 Apr 2027

    Dubai

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  17. 12–16 Apr 2027

    London

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  18. 19–23 Apr 2027

    Barcelona

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  19. 26–30 Apr 2027

    Frankfurt

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  20. 3–7 May 2027

    Frankfurt

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  21. 10–14 May 2027

    Geneva

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  22. 17–21 May 2027

    London

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  23. 24–28 May 2027

    Barcelona

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  24. 7–11 Jun 2027

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  25. 14–18 Jun 2027

    Frankfurt

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  26. 21–25 Jun 2027

    London

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  27. 5–9 Jul 2027

    London

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  28. 12–16 Jul 2027

    Barcelona

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  29. 19–23 Jul 2027

    Frankfurt

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  30. 26–30 Jul 2027

    Kuala Lumpur

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  31. 2–6 Aug 2027

    Madrid

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  32. 9–13 Aug 2027

    London

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  33. 16–20 Aug 2027

    Barcelona

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  34. 23–27 Aug 2027

    Frankfurt

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  35. 6–10 Sep 2027

    Barcelona

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  36. 13–17 Sep 2027

    Frankfurt

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  37. 20–24 Sep 2027

    London

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  38. 4–8 Oct 2027

    Barcelona

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  39. 11–15 Oct 2027

    Frankfurt

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  40. 18–22 Oct 2027

    Paris

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  41. 25–29 Oct 2027

    London

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  42. 1–5 Nov 2027

    London

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  43. 8–12 Nov 2027

    Barcelona

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  44. 15–19 Nov 2027

    Frankfurt

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  45. 22–26 Nov 2027

    Rome

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  46. 6–10 Dec 2027

    Vienna

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  47. 13–17 Dec 2027

    London

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  48. 20–24 Dec 2027

    Barcelona

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  49. 27–31 Dec 2027

    Frankfurt

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Online / Live sessions

  1. 7–11 Dec 2026

    Live virtual classroom

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  2. 14–18 Dec 2026

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  3. 21–25 Dec 2026

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  4. 4–8 Jan 2027

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  5. 11–15 Jan 2027

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  6. 18–22 Jan 2027

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  7. 25–29 Jan 2027

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  8. 1–5 Feb 2027

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  9. 8–12 Feb 2027

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  10. 15–19 Feb 2027

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  11. 22–26 Feb 2027

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  12. 1–5 Mar 2027

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  13. 8–12 Mar 2027

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  14. 15–19 Mar 2027

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  15. 22–26 Mar 2027

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  16. 5–9 Apr 2027

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  17. 12–16 Apr 2027

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  18. 19–23 Apr 2027

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  19. 26–30 Apr 2027

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  20. 3–7 May 2027

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  21. 10–14 May 2027

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  22. 17–21 May 2027

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  23. 24–28 May 2027

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  24. 7–11 Jun 2027

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  25. 14–18 Jun 2027

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  26. 21–25 Jun 2027

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  27. 5–9 Jul 2027

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  28. 12–16 Jul 2027

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  29. 19–23 Jul 2027

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  30. 26–30 Jul 2027

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  31. 2–6 Aug 2027

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  32. 9–13 Aug 2027

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  33. 16–20 Aug 2027

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  34. 23–27 Aug 2027

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  35. 6–10 Sep 2027

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  36. 13–17 Sep 2027

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  37. 20–24 Sep 2027

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  38. 4–8 Oct 2027

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  39. 11–15 Oct 2027

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  40. 18–22 Oct 2027

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  41. 25–29 Oct 2027

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  42. 1–5 Nov 2027

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  43. 8–12 Nov 2027

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  44. 15–19 Nov 2027

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  45. 22–26 Nov 2027

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  46. 6–10 Dec 2027

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  47. 13–17 Dec 2027

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  48. 20–24 Dec 2027

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  49. 27–31 Dec 2027

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Introduction

Course overview

Sustainability and environmental, social and governance information is now published by a growing number of organisations, and investors, regulators and customers increasingly rely on it for decisions. As reporting requirements expand, the demand for reliable, independently assured ESG information is rising quickly, and both internal and external auditors are being asked to provide assurance.

This ESG Assurance and Sustainability Report Auditing training course explains how to plan and perform assurance work on sustainability information. Participants learn about the main reporting frameworks and standards in overview, the difference between limited and reasonable assurance, how to assess the reporting process and controls, and how to test greenhouse gas emissions, social metrics and governance disclosures.

The course also examines greenwashing risk, materiality, data quality challenges and how internal audit can prepare an organisation for external assurance.

View full course outline

What you will achieve

Learning objectives

  • Explain the drivers and expectations behind ESG reporting and assurance
  • Describe the main sustainability reporting frameworks and assurance standards in overview
  • Distinguish between limited and reasonable assurance engagements
  • Assess materiality and the sustainability reporting process
  • Evaluate controls over ESG data collection and reporting
  • Test greenhouse gas emissions and other environmental metrics
  • Review social and governance disclosures for accuracy and balance
  • Identify greenwashing risks and report assurance findings

Who should attend

Target audience

  • Internal auditors and audit managers
  • Sustainability and ESG reporting professionals
  • External assurance practitioners
  • Finance and controllership professionals
  • Risk and compliance officers
  • Environmental and health and safety managers
  • Audit committee and governance support staff

Methodology

Learning approach

  • The course uses sample sustainability reports, emissions inventories and data packs to make assurance practical. Participants assess materiality, review reporting controls, perform analytical procedures and recalculations, examine disclosures for greenwashing indicators and draft assurance findings. Group discussions compare approaches across industries.

Complete course outline

Five focused days of learning and application

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Day 1

The ESG Reporting and Assurance Landscape

  1. Why ESG information matters to investors and stakeholders
  2. Overview of major sustainability reporting frameworks and standards
  3. Regulatory developments in sustainability disclosure
  4. Assurance standards for sustainability information in overview
  5. Coffee break
  6. Assurance standards for sustainability information in overview (continued)
  7. Roles of management, internal audit and external assurers
  8. Common weaknesses in published sustainability reports
  9. Exercise: comparing two published sustainability reports

Day 2

Planning an ESG Assurance Engagement

  1. Limited versus reasonable assurance and their implications
  2. Understanding the subject matter and reporting criteria
  3. Assessing materiality and double materiality concepts
  4. Identifying risks of material misstatement in ESG data
  5. Coffee break
  6. Identifying risks of material misstatement in ESG data (continued)
  7. Scoping sites, metrics and reporting boundaries
  8. Planning evidence, sampling and team skills
  9. Workshop: planning an assurance engagement

Day 3

Reporting Processes and Data Controls

  1. Mapping the flow of ESG data from source to report
  2. Controls over data collection, estimation and consolidation
  3. Systems, spreadsheets and third-party data sources
  4. Data quality, completeness and consistency checks
  5. Coffee break
  6. Governance and oversight of sustainability reporting
  7. Testing the design and operation of ESG controls
  8. Exercise: evaluating controls over a metrics data pack

Day 4

Testing Environmental, Social and Governance Metrics

  1. Greenhouse gas emissions scopes and calculation methods
  2. Recalculating emissions and checking emission factors
  3. Energy, water and waste metrics testing
  4. Workforce, health and safety and diversity metrics
  5. Coffee break
  6. Workforce, health and safety and diversity metrics (continued)
  7. Supply chain and human rights disclosures
  8. Governance, ethics and remuneration disclosures
  9. Exercise: testing an emissions inventory

Day 5

Greenwashing, Conclusions and Reporting

  1. Recognising greenwashing and misleading sustainability claims
  2. Evaluating targets, transition plans and forward-looking statements
  3. Forming assurance conclusions and evaluating misstatements
  4. Writing assurance reports and management letters
  5. Coffee break
  6. Writing assurance reports and management letters (continued)
  7. Preparing the organisation for external assurance
  8. Building internal audit capability in ESG
  9. Personal action plan for ESG assurance work

Ready to book?

ESG Assurance and Sustainability Report Auditing

Next session: 7 - 11 December 2026, Barcelona

Course FAQs

Questions about this course

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What does ESG Assurance and Sustainability Report Auditing (AGRC-048) cover?

This course covers Auditing and Governance Risk and Compliance through a structured five-day outline focused on practical application, discussion, and implementation planning.

When is the next available session?

The next scheduled session starts on 21 - 25 December 2026. See the course schedules section for the available dates and delivery formats.

Who should attend this course?

Internal auditors and audit managers, Sustainability and ESG reporting professionals, External assurance practitioners

Is bilingual course delivery available?

Yes. All course materials and presentations are provided in English, while bilingual explanation and discussion support may be available depending on the selected location and trainer availability. For example, when attending a course in Istanbul, you may request a Turkish-speaking trainer to explain the English course content in Turkish. Arabic explanation support may also be requested at this location. Other languages are available in selected cities. You can choose your preferred language support as an optional preference during registration.

How can I register for a session?

Use any Register button next to the available course dates to open the participant registration page and submit your booking request for the selected session.

Is this course available online as well as classroom-based?

Check the course schedules section for currently published classroom and Online / Live sessions.

Where are classroom sessions delivered?

Current classroom venues include London, Barcelona, Frankfurt, Vienna, Amsterdam, Cape Town, Dubai, Geneva, Kuala lumpur, Madrid, Paris, Rome.

How long is the training programme?

The programme runs for five days from 09:00 to 14:00, which gives 25 contact hours, including a daily 30-minute break (22.5 hours of instruction).