In today's rapidly evolving business environment, sustainability has become a critical aspect of organizational strategy. Ensuring the accuracy and reliability of sustainability information is essential for building trust with stakeholders and demonstrating commitment to sustainable practices.
This programme is designed to provide participants with the knowledge and skills necessary to navigate and contribute to the field of sustainability reporting and delivering assurance services on ESG information, based on standards issued by the International Auditing and Assurance Standards Board (IAASB).
Module 1: Introduction to Sustainability for Accountants (2 hours)
Sustainability & Sustainability Developments
Sustainable Development Goals (SDGs)
Resource Efficiency & Circular Economy
Biodiversity
Sustainable Finance
Role of Accountants in Sustainability
Module 2: A Changing Climate for Business (3 hours)
Module 3: Regulations and Frameworks on Sustainability Reporting (3 hours)
Overview of Key Sustainability Reporting Standards
European Sustainability Reporting Standards (ESRS)
Global Reporting Initiative (GRI)
International Sustainability Standards Board (ISSB)
Carbon Disclosure Project (CDP)
Task Force on Climate-related Financial Disclosures (TCFD)
Sustainability Accounting Standards Board (SASB)
IFRS Sustainability Disclosure Standards
Sustainability Reporting Developments
Module 4: Implementing Sustainability Reporting (3 hours)
Implementation Plan for Sustainability Reporting
ESG Ratings and Sustainability Reporting
Role of Digital Technology in ESG Reporting
Greenwashing
Module 5: Climate Reporting (19 hours)
GHG Accounting for Scope 1, 2 and 3 Emissions
Net-zero Targets
Carbon Mitigation Hierarchy
Decarbonisation Strategies
Corporate Climate Credibility
Carbon Projects
TCFD Recommendations, including Scenario Analysis to Identify Material Climate-related Risks and Opportunities
Climate Governance
IFRS S2
Carbon Disclosure Project (CDP)
Module 6: Understanding Sustainability Assurance (5 hours)
Module 7: Performing Sustainability Assurance (5 hours)
Assess Readiness for Sustainability Assurance
Key Risk Areas within Sustainability Reports
Scoping and Planning the Assurance
Planning the Engagement
- Applying ISSA 5000
Module 8: Deep Dive into Assuring Climate Reports (20 hours)
Principles of Assuring Climate Reports
Conducting Assurance on Climate Reports
Conducting Risk Assessments on Climate Reports
Communicating Assurance Findings
Developments in Sustainability Assurance
Case Studies on Assuring Climate Reports
*Note: All modules in this Programme are conducted via pre-recorded e-learn format.
This registration page is intended for Foreign-Based Users (Outside of Singapore). ISCA reserves the right to reject/cancel the registration for Singapore-Based Users. Foreign-Based Users can offset the Gst amount of $81 and pay a net fee of $900 if they are residing outside Singapore.
Please declare “your usual place of residence is outside Singapore” in the cart page. Also ensure that payment is made for the correct amount of $900, at 0% Gst applicable for Foreign-Based Users. Click here for the user guide. |
First time users will be prompted to create an online user account via this portal upon adding this programme to the cart, as the (1) Issuance of invoices, (2) Issuance of CPD Certificates of Completion and (3) Access to the learning contents/materials are done online. You will be redirected to a page to create an online account as the first step prior to cart check out and making payment for a programme.
To access e-Learning contents for a programme you have enrolled, click here for the user guide.
Claimable CPE Hours / CPD Credits Upon Programme Completion
Members of various Accountancy Professional Bodies can leverage this immersion programme to support their CPD/CPE compliance obligations by accumulating CPD training Credits/CPE Hours/Verifiable learning hours obtained through this e-learning programme, documented as “Certificates of Completion” which are awarded by completing each e-learning module. The number of CPE Hours/CPD Credits will be clearly reflected on each Certificate of Completion, and the total learning hours will correspond to the total CPD Credits/CPE Hours awarded to this entire immersion programme. Please ensure that you understand and comply with the specific CPE/CPD requirements set out by your membership accountancy body, in fulfilling your annual CPE/CPD compliance obligations.
Learners who enrol for this programme will be directed to a Learning Management System (LMS), which is the online learning platform intended to capture, measure and track the evidence of learning via online activities in computation of our award of CPD training Credits/CPE Hours/Verifiable learning hours to you.
Please keep a record of all your Certificates of Completion obtained through this programme, as these are learning evidence documented to verify the CPD Credits/ CPE Hours you have earned and obtained through verifiable learning activities. At the point of membership renewal with your membership accountancy body or in the event of a CPD/CPE compliance audit, your Certificates of Completion can be produced as “learning evidence” to justify your CPD/CPE Hours obtained from a verifiability standpoint.
International Federation of Accountants (IFAC) and the International Education Standards (IES)
IFAC comprises over 180 member organizations in more than 135 jurisdictions. The International Education Standards (IESs), issued by the International Federation of Accountants, set forth the principles that professional accountancy organizations should follow to build a national accountancy profession that is fully capable of fulfilling the complex demands economies and societies place on it.
IES7 (Revised) identifies a number of areas where IFAC member organizations can assist their membership by providing guidance that:
- Helps, identify, plan and record relevant CPD
- Encourages members to discuss their CPD needs with their employers, colleagues, and member organizations as well as other professional organisations.
- Identifies learning and development activities, including planned and unplanned activities, or learning outcomes that are relevant to the roles and functions of professional accountants in a jurisdiction
- Describes the extent of CPD that can be obtained from a single learning and development activity undertaken more than once.
- Explains the professional accountants’ responsibilities in retaining appropriate CPD records and documentation and providing, on request, verifiable evidence of compliance.
1) Audit and Assurance Professionals, Business Advisors and Consultants from Small and Medium Practices (SMPs). 2) Decision makers e.g. Audit Partners, Managing Consultants, etc can leverage the course contents to help them perform a high-level assessment to review potential expansion of chargeable services to be offered by SMPs in the practice area of Sustainable Assurance, and to assess such scope in relation to resources/functions required to support this. 3) Accounting and Finance professionals with prior statutory audit experience are encouraged to enrol in the Sustainability Assurance Immersion Programme. They will gain additional reviewer’s insights to add value to companies adopting sustainable practices. They can perform initial assessments to identify potential pitfalls and risks in Climate and Sustainability Reports, ensuring compliance with international standards, before such reports are subject to formal audits. This programme can also enhance career mobility options for preparers. E.g. Facilitate their transition from business to practice-related work. |