Reanda • ISCA Sustainability Assurance Immersion Programme

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)
    • Sustainability Accounting Standards Board (SASB)
  • IFRS Sustainability Disclosure Standards
  • Sustainability Reporting Developments

Module 4: Implementing Sustainability Reporting (3 hours)

  • Implementation Plan for Sustainability Reporting 
  • ESG Ratings and Sustainability Reporting
  • Role of Digital Technology in ESG Reporting
  • Greenwashing

Module 5: Climate Reporting (19 hours)

  • GHG Accounting for Scope 1, 2 and 3 Emissions 
  • Net-zero Targets 
  • Carbon Mitigation Hierarchy
  • Decarbonisation Strategies
  • Corporate Climate Credibility
  • Carbon Projects
  • TCFD Recommendations, including Scenario Analysis to Identify Material Climate-related Risks and Opportunities
  • Climate Governance
  • IFRS S2
  • Carbon Disclosure Project (CDP)

Module 6: Understanding Sustainability Assurance (5 hours)

  • Different Types of Sustainability Assurance
  • Overview of Sustainability Assurance Standards
    • ISSA 5000
    • ISAE/SSAE 3000
    • ISO14064-3

Module 7: Performing Sustainability Assurance (5 hours)

  • Assess Readiness for Sustainability Assurance
  • Key Risk Areas within Sustainability Reports
  • Scoping and Planning the Assurance
  • Planning the Engagement
  • Applying ISSA 5000

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
  1. Audit and Assurance Professionals, Business Advisors and Consultants from Small and Medium Practices (SMPs).
  2. 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.
  3. 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.

Fee for individuals referred by Reanda

SGD 900 (per person)

For registration or enquiries, please contact us at enquiry@reanda-international.com.

For more details, please refer to the programme flyer.