Training Course on ESG Auditing & Assurance: Building Trust in Climate Data

Introduction

As Environmental, Social, and Governance (ESG) reporting gains prominence, the need for rigorous auditing and assurance of climate and sustainability data becomes critical. This training course equips auditors, accountants, and assurance professionals with the skills to assess ESG disclosures, verify climate-related data accuracy, and enhance stakeholder confidence in sustainability reports.

This training course on ESG Auditing & Assurance focuses on auditing frameworks, risk assessment methodologies, and assurance standards relevant to ESG data. Participants will learn how to conduct ESG audits, identify risks and gaps in sustainability data, and deliver credible assurance reports that support transparent and trustworthy ESG communication.

Target Audience

• Internal and External Auditors
• ESG and Sustainability Assurance Professionals
• Finance and Compliance Officers
• Risk Management Specialists
• Corporate Governance Teams
• Accounting and Audit Firm Partners
• Climate Risk Analysts

Duration

5 Days

Course Objectives

1. Understand ESG auditing principles and assurance frameworks
2. Identify key risks in ESG and climate data reporting
3. Apply auditing techniques to verify ESG disclosures
4. Assess internal controls over sustainability data collection
5. Evaluate climate risk and related financial implications
6. Prepare assurance reports aligned with global standards
7. Communicate findings effectively to stakeholders
8. Develop strategies to improve ESG data reliability and transparency

Course Content

Module 1: Fundamentals of ESG Auditing and Assurance

• Introduction to ESG and sustainability assurance
• Types of assurance engagements
• Key standards: ISAE 3000, AA1000, and others
• Role of auditors in ESG reporting
• Emerging trends in ESG assurance

Module 2: Understanding Climate Data and Metrics

• Types of climate-related disclosures
• Measuring greenhouse gas emissions
• Carbon accounting methodologies
• Data sources and reliability issues
• Common challenges in climate data

Module 3: Risk Assessment in ESG Audits

• Identifying ESG reporting risks
• Materiality and impact assessment
• Assessing data quality and completeness
• Evaluating governance and control frameworks
• Planning assurance engagements

Module 4: Auditing Internal Controls for ESG Data

• Control environment and processes
• Data collection and validation controls
• IT systems and automation risks
• Documentation and evidence gathering
• Testing procedures and sampling

Module 5: Assurance Procedures for Climate Data

• Verification techniques and tools
• Sampling and substantive testing
• Use of third-party data and benchmarks
• Addressing data gaps and uncertainties
• Reporting non-compliance and findings

Module 6: Reporting and Communication of Assurance Results

• Structure of ESG assurance reports
• Communicating limitations and scope
• Recommendations and follow-up actions
• Stakeholder engagement and transparency
• Ethical considerations

Module 7: Enhancing ESG Data Quality and Trust

• Continuous improvement frameworks
• Leveraging technology and automation
• Building a culture of data integrity
• Training and capacity building
• Collaborating with sustainability teams

Module 8: Capstone – ESG Assurance Simulation

• Planning and conducting a mock ESG audit
• Identifying risks and controls
• Preparing an assurance report
• Peer review and feedback
• Action plan for ESG assurance readiness

General remarks

• Customizable courses are available to address the specific needs of your organization.
• The participant must be conversant in English
• Participants who successfully complete this course will receive a certificate of completion from Lenol Development Center.
• The course fee for onsite training includes facilitation training materials, tea break and lunch.
• Accommodation and airport pick up are made upon request
• For any inquiries reach us through info@lenoldevelopmentcenter.com or +254 710 314 746
• Payment should be made to our bank