Certificate in Climate, Sustainability and ESG Assurance

About this course

An entry programme into sustainability assurance — establishing how engagements are scoped, planned, performed and concluded under ISSA 5000, ISAE 3000 (R) and ISAE 3410.

Foundation programme for sustainability assurance — engagement basics, ISSA 5000, planning and evidence.

What you'll be able to do

• Distinguish limited vs reasonable assurance.
• Navigate ISSA 5000 alongside ISAE 3000 and 3410.
• Plan a risk-based engagement.
• Gather sufficient appropriate evidence.

Syllabus — 8 modules

1. 01
   Introduction to Sustainability Assurance

   8 lessons · narrated slides · module quiz
2. 02
   ISSA 5000 — the global assurance standard

   8 lessons · narrated slides · module quiz
3. 03
   Planning the assurance engagement

   8 lessons · narrated slides · module quiz
4. 04
   Evidence, reporting and quality review

   8 lessons · narrated slides · module quiz
5. 05
   Materiality, Risk Assessment and Engagement Scoping

   8 lessons · narrated slides · module quiz
6. 06
   Internal Controls and Process Walkthroughs

   8 lessons · narrated slides · module quiz
7. 07
   Procedures over GHG Emissions and ISAE 3410

   8 lessons · narrated slides · module quiz
8. 08
   Concluding, Reporting and Communicating with TCWG

   8 lessons · narrated slides · module quiz

Standards & references

• ISSA 5000 — General Requirements for Sustainability Assurance (IAASB)
• ISAE 3000 (Revised) — Assurance Engagements Other than Audits
• ISAE 3410 — Assurance Engagements on GHG Statements
• IESBA Code of Ethics (incl. sustainability provisions)
• IFRS S1 — General Sustainability Disclosures (ISSB)
• IFRS S2 — Climate-related Disclosures (ISSB)
• European Sustainability Reporting Standards (ESRS) — EFRAG
• GHG Protocol Corporate Accounting & Reporting Standard