This session was designed for members to learn about the on-going Auditing Standards Board's project on providing assurance on sustainability reported information.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Analyze the Auditing Standards Board's proposed framework for providing assurance on sustainability information, including key objectives and scope of the emerging standards.
- Evaluate the challenges and opportunities in applying attestation standards to ESG (environmental, social, and governance) metrics, including materiality assessments and evidence requirements.
- Develop strategies to prepare for sustainability assurance engagements, addressing data collection, internal controls, and stakeholder reporting expectations.
Major Topics
- Auditing Standards Board's proposed framework for providing assurance on sustainability information.
- Challenges and opportunities in applying attestation standards to ESG metrics.
- Strategies to prepare for sustainability assurance engagements.