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Auditing and Governance Risk and Compliance

Auditing ESG and Sustainability Reports

Sustainability reporting is moving from voluntary disclosure to regulated reporting with external assurance requirements. This course equips auditors and assurance professionals to evaluate the reliability of ESG data and sustainability reports. Participants learn reporting frameworks, materiality assessment, data collection and controls, greenhouse gas emissions verification, social and governance indicators, assurance standards and common reporting risks. Practical exercises use sample sustainability reports and data sets.

5 days Classroom or live online English
Smart Horizon Certified - Global Leadership Consultants
Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

Download course PDF
Why attend

From knowledge to real-world impact.

Inaccurate or unsupported sustainability information exposes organisations to regulatory action, investor challenge and accusations of greenwashing. This course gives you a structured approach to auditing ESG information and helps you provide assurance that boards and stakeholders can rely on.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

  • Difficulty translating subject knowledge into practical workplace decisions.
  • Inconsistent approaches to the activities covered in the course outline.
  • Lack of a structured plan for applying and reviewing new skills.
Course methodology

How you will learn.

The course combines expert explanation of frameworks and assurance standards with materiality exercises, control testing, emissions data review, sample report analysis and audit planning workshops.

Course objectives

What you'll take away.

By the end of this course, participants will be able to:

  • Explain major sustainability reporting frameworks and requirements
  • Evaluate materiality assessments and reporting boundaries
  • Assess ESG data collection processes and internal controls
  • Review greenhouse gas emissions calculations and evidence
  • Plan and perform assurance procedures for sustainability information
  • Report findings and recommendations on ESG reporting
Target audience

Who should attend.

This course is suitable for:

  • Internal auditors
  • External auditors and assurance professionals
  • Sustainability and ESG reporting managers
  • Finance and controlling professionals
  • Risk and compliance professionals
Target competencies

Capabilities you will build.

Participants will develop competencies in:

  • Sustainability reporting frameworks
  • Materiality assessment
  • ESG data controls
  • GHG emissions verification
  • Sustainability assurance
  • Greenwashing risk assessment
Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1The Sustainability Reporting Landscape

  1. 09:00–09:54Drivers of mandatory sustainability reporting
  2. 09:54–10:48Key frameworks and standards
  3. 10:48–11:00Double materiality
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Double materiality (continued)
  6. 12:12–13:06Limited and reasonable assurance
  7. 13:06–14:00Exercise: Mapping reporting requirements

Day 2Materiality and Reporting Scope

  1. 09:00–09:54Materiality assessment processes
  2. 09:54–10:48Value chain boundaries
  3. 10:48–11:00Stakeholder engagement evidence
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Stakeholder engagement evidence (continued)
  6. 12:12–13:06Targets, policies and disclosures
  7. 13:06–14:00Workshop: Reviewing a materiality assessment

Day 3ESG Data and Controls

  1. 09:00–09:54Data sources and collection processes
  2. 09:54–10:48Internal controls over sustainability reporting
  3. 10:48–11:00Estimates, assumptions and data quality
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Estimates, assumptions and data quality (continued)
  6. 12:12–13:06Systems and technology
  7. 13:06–14:00Exercise: Testing controls over ESG data

Day 4Environmental, Social and Governance Metrics

  1. 09:00–09:54Greenhouse gas emissions and energy data
  2. 09:54–10:48Water, waste and biodiversity indicators
  3. 10:48–11:00Workforce, health and safety and human rights metrics
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Workforce, health and safety and human rights metrics (continued)
  6. 12:12–13:06Governance and ethics disclosures
  7. 13:06–14:00Case study: Reviewing an emissions inventory

Day 5Performing and Reporting Assurance

  1. 09:00–09:54Assurance planning and risk assessment
  2. 09:54–10:48Evidence and sampling
  3. 10:48–11:00Identifying greenwashing risks
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Identifying greenwashing risks (continued)
  6. 12:12–13:06Reporting findings and recommendations
  7. 13:06–14:00Capstone: Sustainability report audit plan

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Istanbul 16 Nov - 20 Nov 2026
Confirmed dates
€2,650.-Register
Online Live virtual classroom 16 Nov - 20 Nov 2026
Confirmed dates
€1,250.-Register
Amsterdam 7 Dec - 11 Dec 2026
Confirmed dates
€2,540.-Register
Online Live virtual classroom 7 Dec - 11 Dec 2026
Confirmed dates
€1,250.-Register
Singapore 14 Dec - 18 Dec 2026
Confirmed dates
€2,820.-Register
Online Live virtual classroom 14 Dec - 18 Dec 2026
Confirmed dates
€1,250.-Register
London 4 Jan - 8 Jan 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 4 Jan - 8 Jan 2027
Confirmed dates
€1,250.-Register
Dubai 18 Jan - 22 Jan 2027
Confirmed dates
€3,150.-Register
Online Live virtual classroom 18 Jan - 22 Jan 2027
Confirmed dates
€1,250.-Register
Rome 25 Jan - 29 Jan 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 25 Jan - 29 Jan 2027
Confirmed dates
€1,250.-Register
Frankfurt 1 Feb - 5 Feb 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 1 Feb - 5 Feb 2027
Confirmed dates
€1,250.-Register
Kuala Lumpur 15 Feb - 19 Feb 2027
Confirmed dates
€1,450.-Register
Online Live virtual classroom 15 Feb - 19 Feb 2027
Confirmed dates
€1,250.-Register
Paris 1 Mar - 5 Mar 2027
Confirmed dates
€2,860.-Register
Online Live virtual classroom 1 Mar - 5 Mar 2027
Confirmed dates
€1,250.-Register
Istanbul 15 Mar - 19 Mar 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 15 Mar - 19 Mar 2027
Confirmed dates
€1,250.-Register
Barcelona 29 Mar - 2 Apr 2027
Confirmed dates
€2,840.-Register
Online Live virtual classroom 29 Mar - 2 Apr 2027
Confirmed dates
€1,250.-Register
Amsterdam 5 Apr - 9 Apr 2027
Confirmed dates
€2,540.-Register
Online Live virtual classroom 5 Apr - 9 Apr 2027
Confirmed dates
€1,250.-Register
Singapore 19 Apr - 23 Apr 2027
Confirmed dates
€2,820.-Register
Online Live virtual classroom 19 Apr - 23 Apr 2027
Confirmed dates
€1,250.-Register
London 3 May - 7 May 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 3 May - 7 May 2027
Confirmed dates
€1,250.-Register
Dubai 17 May - 21 May 2027
Confirmed dates
€3,150.-Register
Online Live virtual classroom 17 May - 21 May 2027
Confirmed dates
€1,250.-Register
Vienna 31 May - 4 Jun 2027
Confirmed dates
€2,940.-Register
Online Live virtual classroom 31 May - 4 Jun 2027
Confirmed dates
€1,250.-Register
Frankfurt 7 Jun - 11 Jun 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 7 Jun - 11 Jun 2027
Confirmed dates
€1,250.-Register
Kuala Lumpur 21 Jun - 25 Jun 2027
Confirmed dates
€1,450.-Register
Online Live virtual classroom 21 Jun - 25 Jun 2027
Confirmed dates
€1,250.-Register
Paris 5 Jul - 9 Jul 2027
Confirmed dates
€2,860.-Register
Online Live virtual classroom 5 Jul - 9 Jul 2027
Confirmed dates
€1,250.-Register
Istanbul 19 Jul - 23 Jul 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 19 Jul - 23 Jul 2027
Confirmed dates
€1,250.-Register
Cape Town 26 Jul - 30 Jul 2027
Confirmed dates
€1,890.-Register
Online Live virtual classroom 26 Jul - 30 Jul 2027
Confirmed dates
€1,250.-Register
Amsterdam 2 Aug - 6 Aug 2027
Confirmed dates
€2,540.-Register
Online Live virtual classroom 2 Aug - 6 Aug 2027
Confirmed dates
€1,250.-Register
Singapore 16 Aug - 20 Aug 2027
Confirmed dates
€2,820.-Register
Online Live virtual classroom 16 Aug - 20 Aug 2027
Confirmed dates
€1,250.-Register
London 6 Sept - 10 Sept 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 6 Sept - 10 Sept 2027
Confirmed dates
€1,250.-Register
Dubai 20 Sept - 24 Sept 2027
Confirmed dates
€3,150.-Register
Online Live virtual classroom 20 Sept - 24 Sept 2027
Confirmed dates
€1,250.-Register
Rome 27 Sept - 1 Oct 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 27 Sept - 1 Oct 2027
Confirmed dates
€1,250.-Register
Frankfurt 4 Oct - 8 Oct 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 4 Oct - 8 Oct 2027
Confirmed dates
€1,250.-Register
Kuala Lumpur 18 Oct - 22 Oct 2027
Confirmed dates
€1,450.-Register
Online Live virtual classroom 18 Oct - 22 Oct 2027
Confirmed dates
€1,250.-Register
Paris 1 Nov - 5 Nov 2027
Confirmed dates
€2,860.-Register
Online Live virtual classroom 1 Nov - 5 Nov 2027
Confirmed dates
€1,250.-Register
Istanbul 15 Nov - 19 Nov 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 15 Nov - 19 Nov 2027
Confirmed dates
€1,250.-Register
Cape Town 29 Nov - 3 Dec 2027
Confirmed dates
€1,890.-Register
Online Live virtual classroom 29 Nov - 3 Dec 2027
Confirmed dates
€1,250.-Register
Amsterdam 6 Dec - 10 Dec 2027
Confirmed dates
€2,540.-Register
Online Live virtual classroom 6 Dec - 10 Dec 2027
Confirmed dates
€1,250.-Register
Singapore 13 Dec - 17 Dec 2027
Confirmed dates
€2,820.-Register
Online Live virtual classroom 13 Dec - 17 Dec 2027
Confirmed dates
€1,250.-Register

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon certificate of attendance. Smart Horizon programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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