Esg

ESG Audit: Principles and Practice

Planning, Executing, and Reporting on ESG Assurance Engagements

4 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning

About This Course

Course Information

This expert CPD course is aimed at accountants with a role in auditing, and provides a deep understanding of how to audit ESG data and reports, ensuring their accuracy, reliability, and compliance with standards. This course includes video lessons, quizzes, and reading materials and is worth 4 units of continuing professional development (CPD). Each unit represents one hour of learning.

Course Sections

This course is made up of the following sections:

  • ESG Audit: Principles and Practice (Multiple Videos and Quizzes)
  • Additional Blogs and Reading Materials Journal Articles and Useful Research Links
  • Course Completion Survey – ESG Audit: Principles and Practice
  • Certificate on Completion

What You Will Learn

  • Define ESG data, sustainability reporting, and the distinction between limited and reasonable assurance engagements
  • Explain how ESG auditing standards such as GRI, SASB, and TCFD enable better auditability of sustainability reports
  • Evaluate the design and operating effectiveness of controls used to track and report ESG data
  • Identify control weaknesses, risks of error, and omission that could undermine the accuracy of ESG reporting
  • Describe the four types of audit opinions (unmodified, qualified, adverse, and disclaimer) and when each applies in ESG engagements
  • Assess the roles of Chief Sustainability Officers, ESG committees, external auditors, and rating agencies in the ESG audit process

Who This Course Is For

  • Auditors and accountants who want to understand or specialise in ESG assurance engagements
  • Professionals involved in sustainability reporting who need to prepare for external ESG audits
  • Corporate managers responsible for ESG strategy, compliance, and governance oversight
  • Risk management professionals seeking to evaluate ESG control frameworks

Prerequisites

  • A basic understanding of auditing principles and internal controls
  • Familiarity with ESG concepts is helpful but the course covers foundational definitions in Part 1

Frequently Asked Questions

Course Details

CPD Credits4
CertificateYes

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CPD certificate on completion
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