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.
Global Learning for Operational Leaders