Auditing ESG and Sustainability Reporting in a Digital Era

Course Objectives:

• Understand ESG & Sustainability Reporting: Gain a comprehensive understanding of ESG (Environmental, Social, and Governance) criteria and sustainability reporting frameworks.
• Learn the Digital Transformation of Auditing: Explore how technology, data analytics, and digital tools are reshaping the auditing process for ESG and sustainability reports.
• Evaluate ESG Risks & Opportunities: Develop skills to identify and assess ESG-related risks and opportunities in financial reporting.
• Master Auditing ESG Reports: Learn how to audit ESG and sustainability reports to ensure accuracy, reliability, and alignment with global standards.

Introduction to ESG and Sustainability Reporting

• Overview of ESG: Definition, Importance, and Global Trends
• Key ESG Reporting Frameworks: GRI, SASB, TCFD, and Integrated Reporting
• Understanding the Materiality of ESG Factors in Financial Reporting
• The Role of Auditors in ESG and Sustainability Reports

Digital Tools & Technologies in ESG Auditing

• Digital Transformation in Auditing: Tools, Platforms, and Software
• The Role of Data Analytics in ESG Auditing
• Leveraging Blockchain and AI for Transparency in ESG Reports
• Cybersecurity Considerations for ESG Reporting in the Digital Age

ESG Risk Assessment and Assurance Frameworks

• Identifying ESG Risks in Financial Statements and Reporting
• Assurance and Verification of ESG Data
• Regulatory Requirements for ESG Audits (e.g., EU Taxonomy, SEC Guidelines)
• Best Practices for Conducting ESG Audits

The Future of ESG Auditing in a Digital World

• Challenges and Opportunities in the Digital Era for ESG Auditing
• The Role of Artificial Intelligence in Predicting ESG Outcomes
• How to Stay Updated with Emerging Technologies and ESG Regulations
• Final Project: Case Study on Auditing ESG and Sustainability Reporting in the Digital Era

DATE:
1ST BATCH: 27th – 30th May, 2025
2ND BATCH: 9th – 12th Dec, 2025