In today's rapidly evolving business environment, sustainability has become a critical aspect of organizational strategy. Ensuring the accuracy and reliability of sustainability information is essential for building trust with stakeholders and demonstrating commitment to sustainable practices.
This Sustainability Assurance Immersion Programme is designed to provide participants with the knowledge and skills necessary to navigate and contribute to the field of sustainability reporting and delivering assurance services on ESG information, based on standards issued by the International Auditing and Assurance Standards Board (IAASB).
Programme Outline
Module 1: Introduction to Sustainability for Accountants (2 hours)
Sustainability & Sustainability Developments
Sustainable Development Goals (SDGs)
Resource Efficiency & Circular Economy
Biodiversity
Sustainable Finance
Role of Accountants in Sustainability
Module 2: A Changing Climate for Business (3 hours)
GHG & Climate Change
Business Case for Decarbonisation
Module 3: Regulations and Frameworks on Sustainability Reporting (3 hours)
Overview of Key Sustainability Reporting Standards
European Sustainability Reporting Standards (ESRS)
Global Reporting Initiative (GRI)
International Sustainability Standards Board (ISSB)
Carbon Disclosure Project (CDP)
Task Force on Climate-related Financial Disclosures (TCFD)
Module 8: Deep Dive into Assuring Climate Reports (20 hours)
Principles of Assuring Climate Reports
Conducting Assurance on Climate Reports
Conducting Risk Assessments on Climate Reports
Communicating Assurance Findings
Developments in Sustainability Assurance
Case Studies on Assuring Climate Reports
*Note: All modules in this Programme are conducted via pre-recorded e-learn format.
Intended For
Audit and Assurance Professionals, Business Advisors and Consultants from Small and Medium Practices (SMPs).
Decision makers e.g. Audit Partners, Managing Consultants, etc can leverage the course contents to help them perform a high-level assessment to review potential expansion of chargeable services to be offered by SMPs in the practice area of Sustainable Assurance, and to assess such scope in relation to resources/functions required to support this.
Accounting and Finance professionals with prior statutory audit experience are encouraged to enrol in the Sustainability Assurance Immersion Programme. They will gain additional reviewer’s insights to add value to companies adopting sustainable practices. They can perform initial assessments to identify potential pitfalls and risks in Climate and Sustainability Reports, ensuring compliance with international standards, before such reports are subject to formal audits. This programme can also enhance career mobility options for preparers. E.g. Facilitate their transition from business to practice-related work.