{"id":257545,"date":"2024-06-27T06:54:11","date_gmt":"2024-06-27T06:54:11","guid":{"rendered":"https:\/\/project.uniurb.it\/asset\/?page_id=257545"},"modified":"2025-09-09T14:40:16","modified_gmt":"2025-09-09T14:40:16","slug":"teaching-module-2","status":"publish","type":"page","link":"https:\/\/project.uniurb.it\/asset\/the-intensive-study-program-2024\/teaching-module-2\/","title":{"rendered":"Teaching module 2"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Header&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/05\/About-asset-project.jpg&#8221; custom_padding=&#8221;8vw||0px||false|false&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row custom_padding_last_edited=&#8221;on|desktop&#8221; module_class=&#8221;header-uni&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; custom_padding=&#8221;60px|60px|60px|120px|true|false&#8221; custom_padding_tablet=&#8221;30px|30px|30px|60px|true|false&#8221; custom_padding_phone=&#8221;20px|20px|20px|40px|true|false&#8221; border_radii=&#8221;off|30px|30px||&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22background_color%22%93}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;RGBA(255,255,255,0)&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;51cfb461-96e4-480c-b7ca-98b59db047e5&#8243; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;61px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>Teaching Module 2<\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Apply&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;a9a9c5cf-38e9-46d1-8900-3903e392eb62&#8243; header_2_font=&#8221;Merriweather|600|||||||&#8221; header_2_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font=&#8221;Merriweather|700|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;24px&#8221; text_orientation=&#8221;center&#8221; text_orientation_tablet=&#8221;left&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|tablet&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_2_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h3 style=\"text-align: left;\"><span>Providing assurance on sustainability reports<\/span><\/h3>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; link_font=&#8221;||||on||||&#8221; link_text_color=&#8221;gcid-10c62fcb-f9c9-4ff3-884f-fa57f340c1ca&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22%93,%22gcid-10c62fcb-f9c9-4ff3-884f-fa57f340c1ca%22:%91%22link_text_color%22%93}&#8221;]<\/p>\n<h3><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/10\/TM2-Overview.pdf\" target=\"_blank\" rel=\"noopener\">TM2 Overview<\/a><\/h3>\n<p><span lang=\"en-GB\">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.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h3>Program Schedule<\/h3>\n<ul>\n<li>Introduction to the fundamentals of sustainability assurance.<\/li>\n<li>Detailed exploration of underlying regulations, including the EU Corporate Sustainability Reporting Directive (CSRD).<\/li>\n<li>Case studies and use cases to illustrate practical challenges and solutions in assurance engagements.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; disabled_on=&#8221;on|on|off&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/06\/Asset-project-University-Urbino-Carlo-Bo-Teaching_2.jpg&#8221; title_text=&#8221;Asset-project-University-Urbino-Carlo-Bo-Teaching_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;cb9c23b0-025a-4831-8a3c-bd4e085ce2a6&#8243; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; header_4_font=&#8221;Merriweather|900|||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_4_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h3>Learning Outcomes<\/h3>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; border_width_bottom=&#8221;1px&#8221; border_color_bottom=&#8221;gcid-11d3dbbb-f6dc-4fb8-929b-9d6994368d00&#8243; global_colors_info=&#8221;{%22gcid-11d3dbbb-f6dc-4fb8-929b-9d6994368d00%22:%91%22border_color_bottom%22%93}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_4_font_size=&#8221;19px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22,%22header_4_text_color%22%93}&#8221;]<\/p>\n<h4>Skills Developed:<\/h4>\n<ul>\n<li>Understanding and applying international standards on sustainability assurance (ISSA 5000 and ISAE 3000 Revised).<\/li>\n<li>Differentiating between reasonable and limited assurance.<\/li>\n<li>Assessing double materiality in sustainability reporting.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; header_4_font_size=&#8221;19px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h4>Competencies Enhanced:<\/h4>\n<ul>\n<li>Critical evaluation of sustainability reports.<\/li>\n<li>Effective planning and reporting of assurance engagements.<\/li>\n<li>Addressing complex issues in sustainability assurance.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#000000&#8243; border_width_bottom=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;cb9c23b0-025a-4831-8a3c-bd4e085ce2a6&#8243; header_4_font=&#8221;Merriweather|900|||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_4_text_color%22%93}&#8221;]<\/p>\n<h4>Preliminary Learning Material<\/h4>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;da4656ec-77bb-4710-88d4-19335f5b2275&#8243; text_font=&#8221;Merriweather Sans|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22%93}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/08\/ASSET_EU-Taxonomy_Summary_PreRead.pdf\" target=\"_blank\" rel=\"noopener\">ASSET EU Taxonomy Summary PreRead.<\/a><\/li>\n<li><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/08\/ASSET_ISAE-3000_Summary_PreRead.pdf\" target=\"_blank\" rel=\"noopener\">ASSET ISAE 3000 Summary PreRead.<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#000000&#8243; border_width_bottom=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;cb9c23b0-025a-4831-8a3c-bd4e085ce2a6&#8243; header_4_font=&#8221;Merriweather|900|||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_4_text_color%22%93}&#8221;]<\/p>\n<h4>Teaching Materials<\/h4>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;da4656ec-77bb-4710-88d4-19335f5b2275&#8243; text_font=&#8221;Merriweather Sans|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22%93}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/09\/Assurance-Steps_EU.pdf\">Assurance Steps EU<\/a>.<\/li>\n<li><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/10\/Introduction-Sustainability-Assurance-TM2.pdf\">Introduction Sustainability Assurance<\/a>.<\/li>\n<li><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/10\/Teaching-Module-2_Sustainability-Assurance_Cases.pdf\">Case study description<\/a>.<\/li>\n<li><a href=\"https:\/\/drive.google.com\/drive\/folders\/1t05NXwwSDexkc-C4cwfYnPArjmsc3xls?usp=sharing\" target=\"_blank\" rel=\"noopener\">Case study 1.<\/a><\/li>\n<li><a href=\"https:\/\/drive.google.com\/drive\/folders\/1KP2zug-k4e4N6omHSUKjQ6lF3ywbXMeu?usp=sharing\" target=\"_blank\" rel=\"noopener\">Case study 2.<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Teaching Module 2Providing assurance on sustainability reportsTM2 Overview Engage deeply with the critical field of sustainability report assurance with our first Intensive Study Programme (ISP). 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