Teaching Module 2
Providing assurance on sustainability reports
TM2 Overview
Engage deeply with the critical field of sustainability report assurance with our first Intensive Study Programme (ISP). This teaching module aims to equip participants with the skills to perform assurance engagements on sustainability reports, following emerging international standards and European directives.
Program Schedule
- Introduction to the fundamentals of sustainability assurance.
- Detailed exploration of underlying regulations, including the EU Corporate Sustainability Reporting Directive (CSRD).
- Case studies and use cases to illustrate practical challenges and solutions in assurance engagements.
Learning Outcomes
Skills Developed:
- Understanding and applying international standards on sustainability assurance (ISSA 5000 and ISAE 3000 Revised).
- Differentiating between reasonable and limited assurance.
- Assessing double materiality in sustainability reporting.
Competencies Enhanced:
- Critical evaluation of sustainability reports.
- Effective planning and reporting of assurance engagements.
- Addressing complex issues in sustainability assurance.