Course Introduction

Environmental, Social and Governance (ESG) Assurance Training Course provides a comprehensive and practical framework for evaluating the reliability, integrity, governance, controls, and supporting evidence behind ESG information and sustainability performance. The programme equips assurance professionals with methodologies for assessing environmental, social, and governance risks while strengthening confidence in non-financial information used by boards, management, investors, regulators, customers, employees, and other stakeholders.

The course examines the foundations of ESG assurance and the evolving role of internal audit in providing confidence over sustainability strategies, metrics, disclosures, targets, policies, and controls. Participants will explore assurance objectives, scope, criteria, materiality, evidence requirements, risk assessment, control evaluation, data validation, reporting, and follow-up while understanding the relationship between management responsibilities, internal audit assurance, external assurance, and other independent review activities.

Environmental assurance covers areas including climate risk, greenhouse-gas emissions, energy consumption, water, waste, pollution, natural resources, biodiversity, environmental compliance, and environmental performance. Participants will learn how to assess whether environmental information is supported by appropriate methodologies, reliable source data, effective controls, documented assumptions, traceable evidence, and consistent reporting processes.

The social assurance dimension addresses workforce practices, human rights, occupational health and safety, diversity and inclusion, employee wellbeing, responsible sourcing, supply-chain labour practices, community impacts, and stakeholder relationships. Participants will examine how to evaluate social performance information, policies, due-diligence processes, complaints mechanisms, control activities, incident data, and management assertions while recognising the challenges of measuring qualitative and distributed social impacts.

The governance component focuses on board oversight, ESG accountability, ethical culture, business conduct, risk management, executive responsibilities, policies, incentives, stakeholder engagement, data governance, and reporting controls. The programme also examines ESG reporting readiness, data lineage, disclosure controls, evidence management, greenwashing risks, third-party information, assurance engagements, and the importance of consistent criteria when evaluating ESG statements and performance.

Advanced topics include ESG data analytics, artificial intelligence, automated monitoring, climate scenario analysis, nature-related risk, sustainable finance, supply-chain assurance, ESG technology, and emerging reporting and assurance expectations. By the end of the programme, participants will be able to plan and execute effective ESG assurance engagements, evaluate ESG control environments, test sustainability information, identify assurance gaps, communicate findings, and develop practical recommendations that strengthen ESG transparency, accountability, and organisational resilience.

Duration

10 days

Who Should Attend

• Chief Audit Executives, Heads of Internal Audit, and Internal Audit Directors responsible for ESG assurance and sustainability oversight.

• Internal Audit Managers and Supervisors developing ESG assurance plans, methodologies, engagement scopes, and testing programmes.

• Internal Auditors seeking advanced skills in ESG assurance, sustainability controls, and non-financial information testing.

• ESG and Sustainability Managers responsible for ESG strategies, performance, disclosures, governance, and assurance readiness.

• Sustainability Reporting Professionals responsible for ESG metrics, disclosures, reporting processes, and supporting evidence.

• Risk Managers assessing environmental, social, governance, climate, supply-chain, and sustainability-related risks.

• Compliance Professionals responsible for ESG obligations, sustainability requirements, regulatory compliance, and internal controls.

• Corporate Governance Professionals involved in board oversight, ESG accountability, ethical governance, and stakeholder transparency.

• Finance and Reporting Professionals supporting sustainability reporting, ESG data controls, disclosure processes, and assurance activities.

• Environmental Professionals responsible for environmental metrics, climate programmes, emissions data, and sustainability performance.

• Human Resources and Social Responsibility Professionals involved in workforce, human rights, wellbeing, diversity, and social-impact assurance.

• Procurement and Supply Chain Professionals assessing ESG risks, responsible sourcing, supplier due diligence, and third-party sustainability information.

• Data and Analytics Professionals supporting ESG data quality, analytical testing, dashboards, monitoring, and assurance processes.

• External and Internal Assurance Professionals seeking practical approaches to ESG evidence, controls, reporting, and emerging sustainability assurance.

Course Objectives

• Develop a comprehensive understanding of ESG assurance principles, methodologies, evidence requirements, governance arrangements, and practical applications across organisations.

• Distinguish ESG assurance from management reporting, internal audit, compliance reviews, sustainability assessments, and external assurance while clarifying appropriate responsibilities.

• Develop risk-based ESG assurance strategies that connect material ESG issues, organisational objectives, risks, controls, performance measures, disclosures, and stakeholder requirements.

• Evaluate ESG governance frameworks, board oversight, management accountability, sustainability policies, committee structures, reporting lines, and assurance responsibilities.

• Assess environmental information and controls covering climate risk, greenhouse-gas emissions, energy, water, waste, pollution, biodiversity, natural resources, and environmental compliance.

• Apply assurance techniques to social information covering workforce practices, human rights, health and safety, diversity, employee wellbeing, responsible sourcing, and community impacts.

• Evaluate governance-related ESG information covering ethics, business conduct, board oversight, risk management, executive accountability, incentives, conflicts, and organisational culture.

• Assess ESG data governance, data quality, calculation methodologies, information systems, source documentation, data lineage, reconciliations, and evidence supporting reported metrics.

• Evaluate ESG disclosures and management assertions for completeness, accuracy, consistency, transparency, traceability, reliability, and appropriate supporting evidence.

• Identify greenwashing, ESG data manipulation, unsupported claims, selective reporting, inconsistent metrics, weak controls, and other integrity risks affecting sustainability information.

• Apply analytics, automated testing, scenario analysis, AI-assisted techniques, and continuous monitoring to strengthen ESG assurance while maintaining professional judgment.

• Develop practical ESG assurance reports, remediation plans, maturity assessments, and implementation roadmaps that strengthen transparency, accountability, and sustainable performance.

Comprehensive Course Outline

Module 1: Foundations of ESG Assurance

• Evolution of ESG assurance and the growing importance of independent confidence over sustainability information and performance.

• Definitions, principles, objectives, scope, benefits, limitations, and practical applications of environmental, social, and governance assurance.

• Distinguishing assurance, internal audit, compliance assessment, management monitoring, certification, verification, and other forms of sustainability review.

• Roles of boards, management, internal audit, external assurance providers, sustainability teams, risk functions, compliance, and other assurance stakeholders.

Module 2: ESG Assurance Governance and Accountability

• ESG assurance governance structures, accountability arrangements, board oversight, management responsibilities, and reporting relationships.

• Establishing appropriate assurance policies, methodologies, criteria, responsibilities, escalation mechanisms, and quality-control requirements.

• Evaluating independence, objectivity, competence, professional skepticism, evidence requirements, and appropriate reliance on management information.

• Integrating ESG assurance with enterprise governance, risk management, internal audit strategy, compliance, and combined assurance frameworks.

Module 3: ESG Materiality, Risk Assessment and Assurance Planning

• Identifying material environmental, social, governance, climate, operational, regulatory, financial, and reputational ESG risks.

• Assessing ESG materiality using stakeholder significance, organisational impact, regulatory exposure, financial relevance, and sustainability considerations.

• Developing ESG assurance universes, risk-based engagement plans, objectives, scopes, criteria, testing approaches, and resource requirements.

• Integrating ESG assurance priorities into internal audit plans, enterprise risk assessments, continuous monitoring, and broader assurance programmes.

Module 4: Environmental Assurance and Performance

• Evaluating environmental management systems, environmental policies, objectives, compliance processes, operational controls, and performance indicators.

• Assessing energy use, resource efficiency, waste management, pollution prevention, water stewardship, and environmental impact controls.

• Testing environmental performance information through documentation review, analytical procedures, observations, reconciliations, and control evaluation.

• Evaluating environmental incidents, corrective actions, remediation programmes, management responses, and evidence supporting reported performance.

Module 5: Climate, Carbon and Emissions Assurance

• Assessing physical and transition climate risks and the effectiveness of governance, risk management, resilience, and adaptation controls.

• Evaluating greenhouse-gas emissions data, measurement boundaries, calculation methodologies, emission factors, estimates, and supporting documentation.

• Providing assurance over climate targets, decarbonisation programmes, transition plans, performance indicators, and management assertions.

• Applying scenario analysis, data analytics, reconciliations, and evidence testing to assess climate-related information and resilience claims.

Module 6: Social Sustainability Assurance

• Providing assurance over workforce policies, labour practices, occupational health and safety, employee wellbeing, and workplace performance.

• Assessing human rights due diligence, grievance mechanisms, worker protections, labour standards, and social-risk controls.

• Evaluating diversity, equity, inclusion, workforce development, employee engagement, training, and related social performance information.

• Testing social metrics, incident records, employee data, complaints, stakeholder information, corrective actions, and supporting evidence.

Module 7: Human Rights, Supply Chain and Responsible Sourcing Assurance

• Evaluating human rights and social risks across suppliers, contractors, logistics providers, manufacturing networks, and other third parties.

• Assessing supplier ESG due diligence, contractual requirements, responsible sourcing policies, certifications, monitoring, and remediation procedures.

• Testing information related to labour standards, modern slavery, forced labour, child labour, worker exploitation, and supplier social performance.

• Applying supplier risk analytics, evidence review, site assessments, performance indicators, and continuous monitoring to strengthen third-party assurance.

Module 8: Governance, Ethics and ESG Culture Assurance

• Evaluating board oversight, ESG accountability, ethical culture, transparency, responsible decision-making, and governance effectiveness.

• Assessing anti-bribery, anti-corruption, whistleblowing, conflicts of interest, business conduct, and ethical governance controls.

• Reviewing executive incentives, performance measures, ESG objectives, remuneration structures, and potential conflicts affecting sustainability outcomes.

• Evaluating governance disclosures, management assertions, policies, meeting records, decisions, and evidence supporting ESG commitments.

Module 9: ESG Data Governance and Information Controls

• Establishing ESG data governance frameworks covering ownership, definitions, collection, validation, aggregation, storage, security, and reporting responsibilities.

• Assessing completeness, accuracy, consistency, timeliness, traceability, comparability, and reliability of ESG information and supporting datasets.

• Auditing ESG systems, spreadsheets, databases, reporting platforms, calculations, automated processes, assumptions, and information flows.

• Evaluating controls over data changes, adjustments, estimates, reconciliations, approvals, access rights, data lineage, and evidence retention.

Module 10: ESG Reporting and Disclosure Assurance

• Evaluating sustainability reporting processes, reporting boundaries, materiality assessments, disclosure controls, management assertions, and review procedures.

• Assessing ESG disclosures for completeness, consistency, transparency, traceability, accuracy, and alignment with defined reporting criteria.

• Testing sustainability targets, performance metrics, narrative statements, methodologies, assumptions, estimates, and supporting documentation.

• Preparing organisations for external assurance through stronger evidence trails, control documentation, data governance, reconciliations, and review processes.

Module 11: ESG Metrics, Controls Testing and Analytical Assurance

• Designing ESG assurance tests for environmental, social, governance, climate, workforce, supplier, and operational performance information.

• Applying sampling, analytical procedures, reconciliations, substantive testing, control testing, interviews, observations, and document examination.

• Using data analytics to identify anomalies, inconsistent metrics, unusual changes, missing information, and potential ESG reporting exceptions.

• Evaluating the design and operating effectiveness of controls supporting ESG measurement, monitoring, reporting, and disclosure.

Module 12: ESG Technology, Automation and Continuous Assurance

• Evaluating ESG technology platforms, reporting systems, automated calculations, data integrations, dashboards, and controls supporting sustainability information.

• Applying automated testing and continuous monitoring to ESG metrics, environmental performance, workforce information, supplier data, and governance indicators.

• Using artificial intelligence and advanced analytics to identify patterns, anomalies, emerging ESG risks, and potential data-quality issues.

• Addressing cybersecurity, privacy, data access, model risk, explainability, automation dependencies, and human oversight in technology-enabled ESG assurance.

Module 13: Greenwashing, ESG Integrity and Investigation

• Identifying risks arising from exaggerated environmental claims, unsupported ESG statements, selective disclosure, manipulated metrics, and misleading performance information.

• Comparing ESG commitments, reported metrics, operational evidence, targets, policies, and actual performance to identify potential inconsistencies.

• Applying investigative techniques including data reconciliation, document analysis, interviews, analytical procedures, evidence corroboration, and root cause analysis.

• Evaluating whistleblowing, complaints, conflicts of interest, incentive structures, escalation procedures, and governance controls affecting ESG integrity.

Module 14: Sustainable Finance and ESG Third-Party Assurance

• Evaluating ESG considerations within sustainable finance, investment decisions, ESG-linked arrangements, financing targets, and portfolio management.

• Assessing third-party ESG information from consultants, suppliers, ratings providers, certification bodies, technology platforms, and assurance providers.

• Reviewing ESG due diligence, contractual requirements, performance commitments, information reliability, conflicts, methodologies, and monitoring processes.

• Applying third-party risk analytics and assurance techniques to strengthen confidence in externally sourced sustainability information.

Module 15: ESG Assurance Evidence, Findings and Remediation

• Establishing robust evidence standards for ESG metrics, climate information, environmental records, workforce data, governance documentation, and disclosures.

• Documenting assurance procedures, data sources, criteria, testing results, assumptions, limitations, evidence gaps, and professional conclusions.

• Developing ESG assurance findings that connect criteria, condition, cause, consequence, risk exposure, evidence, and practical recommendations.

• Monitoring remediation, validating corrective actions, tracking control improvements, and escalating unresolved material ESG assurance issues.

Module 16: Advanced ESG Assurance Strategy and Emerging Issues

• Developing enterprise-wide ESG assurance strategies aligned with organisational objectives, material risks, stakeholder expectations, and governance requirements.

• Assessing emerging areas including nature-related risks, biodiversity, climate transition, carbon markets, sustainable finance, supply-chain resilience, and ESG technology.

• Establishing ESG assurance maturity models, implementation roadmaps, capability requirements, data strategies, monitoring frameworks, and performance measures.

• Preparing future-ready assurance functions through integrated ESG reporting controls, advanced analytics, artificial intelligence, scenario analysis, and continuous assurance.a

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 a discount of 10% to 50%) at requested location all over the world. The Onsite course fee covers the course tuition, training materials, two break refreshments, buffet lunch, airport transfers, Upskill gift package, and guided tour.

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.