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ESG auditing & assurance

ESG auditing & assurance

1 Weeks
Professional Level
Certificate Included
Course Content

Available Events

Available Events
CityDatePriceStatus
IstanbulTurkey
September 19, 2026
€3,900
Confirmed date
TunisTunis
September 20, 2026
€3,900
Confirmed date
GenevaSwitzerland
October 16, 2026
€4,600
Confirmed date
SingaporeSingapore
October 26, 2026
€4,800
Confirmed date
AmsterdamNetherlands
November 11, 2026
€4,600
Confirmed date

Course Information

Duration

1 Weeks

Category

ESG & CLIMATE CHANGE

Level

Professional Level

Certificate

Included

INTRODUCTION

Organizations increasingly publish sustainability information to demonstrate accountability, manage risk, and respond to stakeholder expectations. The credibility of these disclosures depends on reliable data, effective controls, transparent methodologies, and independent evaluation. ESG auditing examines the systems, processes, and evidence supporting environmental, social, and governance information. Assurance engagements provide stakeholders with confidence that reported information has been prepared according to suitable criteria. Professionals must understand materiality, engagement risk, sampling, evidence quality, estimation uncertainty, and reporting limitations. They must also evaluate whether sustainability disclosures are complete, balanced, consistent, and free from material misstatement. This course provides a structured approach to planning, conducting, documenting, and reporting ESG audit and assurance assignments. Participants will analyze practical scenarios involving emissions, workforce information, governance indicators, supply chains, and sustainability commitments. The program supports professionals seeking to improve reporting integrity, assurance quality, regulatory readiness, and stakeholder trust.

COURSE OBJECTIVES

Participants will achieve the following objectives by this course:

  • Explain the principles, purpose, and scope of ESG auditing and assurance engagements.
  • Distinguish between internal audits, external assurance, limited assurance, and reasonable assurance.
  • Assess materiality, engagement risk, reporting criteria, and stakeholder information needs.
  • Evaluate ESG governance, reporting processes, data ownership, and internal control effectiveness.
  • Design risk-based audit plans, procedures, testing approaches, and evidence requirements.
  • Verify qualitative disclosures, quantitative indicators, estimates, assumptions, and calculation methodologies.
  • Identify reporting errors, control weaknesses, inconsistencies, omissions, and potential greenwashing risks.
  • Document audit evidence, professional judgments, findings, conclusions, and management responses.
  • Prepare clear assurance reports aligned with engagement objectives and professional standards.
  • Strengthen organizational readiness for independent ESG assurance and regulatory scrutiny.

TARGET AUDIENCE

This program targets a professional audience seeking to improve knowledge and skills:

  • Internal auditors responsible for reviewing sustainability governance, reporting controls, data quality, and compliance.
  • External auditors and assurance practitioners evaluating environmental, social, and governance disclosures.
  • Sustainability managers coordinating data collection, report preparation, control documentation, and assurance readiness.
  • Risk professionals assessing sustainability risks, materiality, reporting exposures, and control effectiveness.
  • Finance and accounting professionals validating nonfinancial indicators, estimates, methodologies, and disclosures.
  • Compliance officers monitoring sustainability obligations, reporting criteria, policies, and regulatory expectations.
  • Environmental and social specialists responsible for performance data, evidence, and technical calculations.
  • Board and audit committee members overseeing disclosure credibility, accountability, and assurance quality.
  • Consultants supporting sustainability audits, gap assessments, control design, and reporting improvement.

COURSE OUTLINE

Day 1: Foundations of ESG Auditing and Assurance

  • Understanding ESG auditing and assurance objectives.
  • Distinguishing audit, review, verification, and assurance.
  • Comparing limited and reasonable assurance engagements.
  • Identifying suitable reporting criteria and frameworks.
  • Understanding professional ethics and independence requirements.
  • Evaluating stakeholder expectations and assurance needs.
  • Defining engagement scope, boundaries, and responsibilities.
  • Reviewing governance oversight of sustainability reporting.

Day 2: Risk Assessment, Materiality and Audit Planning

  • Understanding sustainability reporting risks and exposures.
  • Applying materiality to qualitative and quantitative disclosures.
  • Identifying risks of error, omission, and manipulation.
  • Assessing inherent, control, and detection risks.
  • Developing risk-based engagement plans and procedures.
  • Determining evidence requirements and testing priorities.
  • Selecting samples for sustainability data testing.
  • Documenting planning decisions and professional judgments.

Day 3: ESG Data, Controls and Evidence Evaluation

  • Mapping sustainability data sources and reporting processes.
  • Assessing data ownership, responsibilities, and approvals.
  • Testing internal controls over ESG information.
  • Evaluating calculation methodologies and conversion factors.
  • Verifying estimates, assumptions, and management judgments.
  • Reviewing source documents and supporting evidence.
  • Assessing information technology controls and data integrity.
  • Identifying gaps affecting reliability and completeness.

Day 4: Testing Environmental, Social and Governance Disclosures

  • Testing greenhouse gas emissions and environmental indicators.
  • Verifying energy, water, waste, and resource data.
  • Reviewing workforce, safety, diversity, and social indicators.
  • Assessing governance, ethics, and compliance disclosures.
  • Evaluating supply chain and third-party information.
  • Testing narrative statements and performance claims.
  • Identifying greenwashing and misleading disclosure risks.
  • Documenting exceptions, findings, and control deficiencies.

Day 5: Reporting, Assurance Conclusions and Improvement

  • Evaluating identified misstatements and reporting deficiencies.
  • Discussing findings with management and governance bodies.
  • Developing recommendations and corrective action plans.
  • Forming assurance conclusions from collected evidence.
  • Preparing limited and reasonable assurance reports.
  • Communicating scope limitations and reporting uncertainties.
  • Monitoring remediation and continuous control improvement.
  • Building an organizational ESG assurance readiness roadmap.

COURSE DURATION

Duration: 1 Weeks

This professional training course is delivered over five consecutive days and combines expert instruction, audit planning exercises, materiality assessments, control testing workshops, evidence evaluation, practical case studies, reporting simulations, and assurance readiness activities to provide participants with a comprehensive and applicable learning experience.

INSTRUCTOR INFORMATION

The course is delivered by an internationally certified expert with extensive practical and consulting experience in sustainability auditing, ESG assurance, internal controls, risk assessment, reporting governance, data verification, compliance reviews, professional ethics, and independent assurance engagements across public and private sector organizations.

FREQUENTLY ASKED QUESTIONS

The program suits auditors, sustainability professionals, risk managers, accountants, compliance officers, and governance leaders.

CONCLUSION

This course provides a comprehensive framework for conducting effective ESG audits and assurance engagements. Participants develop practical capabilities in risk assessment, materiality, control testing, evidence evaluation, and assurance reporting. The program strengthens their ability to identify reporting weaknesses, misleading claims, data errors, and governance gaps. It enables organizations to improve sustainability disclosure credibility, internal accountability, and regulatory readiness. Participants will return to their organizations prepared to support transparent, reliable, and decision-useful ESG reporting.

ESG auditing & assurance

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