- The importance of sustainability/ESG information and associated drivers for reporting and assurance. - The sustainability reporting regulations, frameworks, and standards in the market and the similarities and differences between them. - The assurance standards typically used for ESG related assurance, i.e., ISAE vs. ISO - The reporting criteria used to report and assure ESG information. - The typical data sources and calculation methodologies used to quantify ESG data. - The 5 stage process for assurance engagements. - Anticipated adoption of newly proposed ISSA 5000.
Learning Objectives
- Upon completion of this course, you will be able to:
- Understand the importance of sustainability/ESG information and associated drivers for reporting and assurance.
- Discuss the reporting criteria used to report and assure ESG information.
- Apply the 5 stage process for assurance engagements.
Major Topics
- The importance of sustainability/ESG information and associated drivers for reporting and assurance.
- The sustainability reporting regulations, frameworks, and standards in the market and the similarities and differences between them.
- The assurance standards typically used for ESG related assurance, i.e., ISAE vs. ISO
- The reporting criteria used to report and assure ESG information.
- The typical data sources and calculation methodologies used to quantify ESG data.
- The 5 stage process for assurance engagements.
- Anticipated adoption of newly proposed ISSA 5000.
