Course Description

In this module, the following topics will be covered.

Introduction to Climate Reporting

• Overview of climate reporting
• Importance of climate reports in sustainability and environmental governance
• Key terminologies and concepts (e.g., greenhouse gas emissions, carbon footprint, net-zero targets)

Climate Risk and Resilience

• Introduction to global climate reporting frameworks (e.g., GHG Protocol, TCFD/ IFRS S2*)
• Regional and national reporting standards and requirements
• Understanding the scope of climate reporting (Scope 1, 2, and 3 emissions)
  * TCFD will merge into IFRS S2 standards in 2024.

Principles of Assuring Climate Reports

• Assurance standards (e.g., ISAE 3000, AA1000AS)
• Principles of assurance: Materiality, completeness, accuracy, and reliability
• Ethical considerations in assurance engagements

Conducting Assurance on Climate Reports

• Planning and scoping the assurance engagement
• Evidence collection and evaluation methods
• Assessing the quality of climate data and information

Risk Assessment in Climate Reporting

• Identifying and evaluating reporting risks
• Material misstatement risks in climate reports
• Risk mitigation strategies

Reporting and Communicating Assurance Findings

• Structuring the assurance report
• Communicating findings and recommendations
• Engaging with stakeholders on assurance outcomes

Case Studies and Best Practices

• Structuring the assurance report
• Discussion on challenges and how they were addressed
• Lessons learned and best practices

Carbon Credits, Markets and Ecosystem

• Innovations in climate reporting and assurance
• Regulatory trends and their implications for assurance practices
• The role of technology in enhancing the assurance process

The suggested completion time of this module is 19 hours.

Please complete the ISCA Sustainability Professional Certification (Overall Assessment) to unlock this course.