Environmental, Social and Governance (ESG) Accounting Course

Introduction
Environmental, Social and Governance considerations have become central to how organizations measure performance, manage risk, and create long-term value. ESG accounting enables organizations to systematically identify, measure, and report non-financial impacts alongside traditional financial information.
This course provides participants with a strong conceptual and practical foundation in ESG accounting, emphasizing how environmental, social, and governance data are captured, quantified, and integrated into organizational reporting and decision-making processes.
Participants will explore how ESG accounting supports transparency, accountability, and stakeholder trust by aligning sustainability performance with financial outcomes. The course highlights the growing role of ESG information in investment decisions, regulatory compliance, and corporate governance.
The training examines leading global ESG frameworks and standards, including GRI, ISSB, SASB, TCFD, and emerging regulatory requirements. Emphasis is placed on materiality, consistency, and comparability of ESG disclosures across sectors and jurisdictions.
Through applied case studies and practical exercises, participants will learn how to design ESG accounting systems, select relevant metrics, manage data quality, and prepare credible ESG reports that withstand investor and regulatory scrutiny.
Designed for professionals across public, private, and non-profit sectors, this course equips participants with the skills required to implement ESG accounting practices that strengthen governance, enhance resilience, and support sustainable value creation.

Who Should Attend

• Accountants and finance professionals
• ESG, sustainability, and CSR officers
• Risk, compliance, and governance professionals
• Public sector financial managers and policy makers
• Auditors and assurance service providers
• Investment and portfolio managers
• Development practitioners and NGO managers
• Corporate executives and board members
• Consultants and advisory professionals
• Academics and postgraduate students in sustainability

Duration

5 days

Course Objectives

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

• Understand ESG accounting concepts and explain how environmental, social, and governance factors are measured and integrated into financial and non-financial reporting systems.
• Apply global ESG reporting standards and frameworks to design consistent, comparable, and decision-useful ESG disclosures across different organizational contexts.
• Identify and assess material ESG risks and opportunities using structured methodologies aligned with stakeholder expectations and regulatory requirements.
• Develop ESG accounting systems that capture reliable data, support performance measurement, and enable effective sustainability management.
• Integrate ESG metrics into budgeting, forecasting, and performance management processes to support strategic decision-making.
• Strengthen governance, internal controls, and assurance processes related to ESG data collection and reporting.
• Analyze the financial implications of ESG performance, including climate risk, social impact, and governance effectiveness.
• Prepare high-quality ESG reports that meet investor, regulator, and stakeholder expectations for transparency and credibility.
• Address emerging ESG issues such as climate disclosure, human capital accounting, and supply chain sustainability.
• Support organizational transformation by embedding ESG accounting into corporate strategy, risk management, and governance frameworks.

Comprehensive Course Outline

Module 1: Introduction to ESG Accounting

• ESG concepts and evolution in accounting
• Business case for ESG accounting
• Stakeholder expectations and value creation
• ESG accounting versus traditional reporting

Module 2: ESG Standards and Reporting Frameworks

• GRI, ISSB, and SASB standards overview
• TCFD and climate-related disclosures
• Regulatory developments in ESG reporting
• Interoperability of ESG frameworks

Module 3: Environmental Accounting

• Environmental impact measurement
• Carbon accounting and emissions reporting
• Natural capital and biodiversity accounting
• Environmental risk and cost assessment

Module 4: Social Accounting

• Human capital measurement and disclosure
• Health, safety, and labor standards
• Community impact and social value
• Diversity, equity, and inclusion metrics

Module 5: Governance Accounting

• Corporate governance structures and controls
• Ethics, compliance, and anti-corruption measures
• Board effectiveness and accountability
• Risk management and internal controls

Module 6: Materiality and Stakeholder Engagement

• Double materiality assessment
• Stakeholder mapping and engagement
• Prioritizing ESG issues
• Linking materiality to reporting

Module 7: ESG Data Management and Controls

• ESG data collection and validation
• Systems and digital ESG platforms
• Internal controls and data assurance
• Managing ESG data quality

Module 8: ESG Performance Measurement and Integration

• ESG KPIs and scorecards
• Linking ESG performance to financial results
• ESG in budgeting and investment appraisal
• Performance monitoring and reporting

Module 9: Assurance, Risk, and Compliance

• ESG assurance and verification practices
• Managing greenwashing risks
• Regulatory compliance and oversight
• Role of audit committees

Module 10: Emerging Issues and Practical Case Studies

• Climate transition and adaptation reporting
• Supply chain and Scope 3 disclosures
• ESG reporting for SMEs and public sector
• Best practice case studies

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808

Training Venue

The training will be held at our Upskill Training Centre. We also offer training for a group at requested location all over the world. The course fee covers the course tuition, training materials, two break refreshments, airport transfers, Upskill gift package, guided tour and buffet lunch.

Visa application, travel expenses, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Upskill certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808

Terms of Payment

Unless otherwise agreed between the two parties payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better