Course Introduction

ESG and Sustainability Auditing Training Course provides a comprehensive framework for understanding, assessing, and auditing environmental, social, and governance risks, controls, disclosures, and performance. The programme examines how internal auditors can evaluate sustainability strategies, governance arrangements, risk management processes, performance measures, reporting systems, and controls supporting increasingly important ESG commitments and organisational objectives.

The course develops participants’ understanding of how ESG considerations are integrated into enterprise risk management, corporate governance, business strategy, operations, investment decisions, supply chains, and stakeholder relationships. Participants will explore practical audit approaches for assessing whether sustainability objectives are supported by appropriate policies, responsibilities, controls, reliable data, effective oversight, and measurable performance indicators.

Participants will examine the environmental dimension of ESG auditing, including climate-related risks, greenhouse-gas emissions, energy management, resource efficiency, waste management, pollution, biodiversity, water stewardship, environmental compliance, and transition planning. The programme considers how auditors can evaluate environmental data, targets, initiatives, controls, and disclosures while assessing the reliability and completeness of information used for sustainability decision-making.

The social dimension is addressed through auditing areas such as workforce practices, occupational health and safety, human rights, diversity and inclusion, employee wellbeing, community impacts, responsible sourcing, modern slavery risks, customer responsibilities, and supply-chain social performance. Participants will learn how to identify relevant risks, evaluate controls, assess evidence, and determine whether social commitments are supported by effective governance and operational practices.

The governance component focuses on board oversight, ESG accountability, ethics, business conduct, risk management, executive responsibilities, sustainability policies, data governance, reporting controls, stakeholder engagement, and assurance structures. The programme also addresses sustainability reporting, ESG metrics, disclosure controls, data quality, evidence trails, greenwashing risks, third-party assurance, and the relationship between internal audit, management, external assurance providers, and other governance functions.

Emerging issues receive significant attention, including climate scenario analysis, transition risk, nature-related risk, supply-chain sustainability, sustainable finance, ESG technology, artificial intelligence, sustainability data analytics, regulatory developments, and evolving reporting expectations. By the end of the programme, participants will be able to develop risk-based ESG audit strategies, perform sustainability-focused assurance activities, evaluate ESG information and controls, and provide practical recommendations that strengthen organisational resilience, transparency, accountability, and sustainable performance.

Duration

10 days

Who Should Attend

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

• Internal Audit Managers and Supervisors developing risk-based environmental, social, and governance audit programmes.

• Internal Auditors seeking practical skills in ESG risk assessment, sustainability auditing, and non-financial assurance.

• ESG and Sustainability Managers responsible for sustainability strategies, programmes, performance, and reporting.

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

• Compliance Professionals responsible for environmental, social, governance, regulatory, and sustainability requirements.

• Corporate Governance Professionals involved in board oversight, ESG accountability, ethics, and organisational governance.

• Finance and Reporting Professionals responsible for sustainability information, ESG metrics, disclosures, and reporting controls.

• Environmental Management Professionals responsible for environmental performance, climate initiatives, resource management, and compliance.

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

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

• Risk and Assurance Professionals supporting integrated assurance over ESG strategies, controls, disclosures, and performance.

• Sustainability Reporting and Data Professionals responsible for ESG data quality, systems, metrics, and evidence management.

• Professionals involved in climate risk, sustainable finance, ESG transformation, sustainability technology, and emerging ESG assurance.

Course Objectives

• Develop a comprehensive understanding of ESG principles, sustainability risks, governance expectations, audit methodologies, and assurance approaches relevant to modern organisations.

• Identify and assess environmental, social, and governance risks that may affect organisational strategy, operations, financial performance, reputation, compliance, and long-term resilience.

• Develop risk-based ESG audit strategies that connect sustainability objectives, enterprise risks, controls, performance measures, reporting requirements, and stakeholder expectations.

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

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

• Apply practical audit approaches to social risks including labour practices, human rights, health and safety, diversity, employee wellbeing, responsible sourcing, and community impacts.

• Evaluate ESG data governance, data quality, measurement methodologies, information systems, documentation, evidence trails, and controls supporting sustainability reporting.

• Assess sustainability disclosures and reporting processes for completeness, accuracy, consistency, transparency, traceability, and alignment with applicable reporting expectations.

• Identify and evaluate greenwashing, misleading sustainability claims, unsupported ESG metrics, weak controls, data manipulation risks, and gaps between commitments and actual performance.

• Apply data analytics, technology, scenario analysis, and emerging analytical techniques to strengthen ESG risk assessment, monitoring, audit testing, and sustainability assurance.

• Strengthen ESG audit reporting by communicating findings, root causes, control weaknesses, risk implications, management actions, and opportunities for sustainable performance improvement.

• Develop practical ESG audit roadmaps that integrate sustainability assurance into internal audit strategy, enterprise risk management, governance, continuous monitoring, and future assurance programmes.

Comprehensive Course Outline

Module 1: Foundations of ESG and Sustainability Auditing

• Evolution of environmental, social, and governance considerations within corporate strategy, risk management, governance, and assurance.

• Definitions, principles, characteristics, objectives, benefits, limitations, and practical applications of ESG and sustainability auditing.

• Understanding the relationship between ESG risks, sustainability objectives, organisational resilience, stakeholder expectations, and long-term value creation.

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

Module 2: ESG Governance, Strategy and Accountability

• ESG governance structures, board oversight, executive accountability, policies, committees, responsibilities, and reporting arrangements.

• Integrating sustainability objectives into organisational strategy, risk appetite, business planning, investment decisions, and performance management.

• Evaluating ESG policies, governance frameworks, accountability mechanisms, escalation processes, and management oversight.

• Assessing the effectiveness of ESG governance through audit criteria, evidence, performance indicators, and stakeholder reporting.

Module 3: ESG Risk Assessment and Audit Planning

• Identifying environmental, social, governance, climate, regulatory, operational, reputational, financial, and strategic sustainability risks.

• Developing ESG risk assessments using materiality, stakeholder impact, business significance, regulatory exposure, and organisational vulnerability.

• Designing risk-based ESG audit universes, audit plans, engagement objectives, scopes, criteria, and resource requirements.

• Integrating ESG risks into enterprise risk management, internal audit planning, continuous monitoring, and combined assurance frameworks.

Module 4: Environmental Risk and Sustainability Auditing

• Auditing environmental management systems, policies, objectives, compliance obligations, operational controls, and environmental performance.

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

• Evaluating environmental compliance monitoring, permits, inspections, incident management, corrective actions, and remediation activities.

• Assessing environmental targets, performance indicators, operational evidence, management reporting, and sustainability improvement initiatives.

Module 5: Climate Risk, Carbon and Greenhouse-Gas Auditing

• Understanding physical climate risks, transition risks, climate-related opportunities, resilience considerations, and organisational exposure.

• Auditing greenhouse-gas emissions data, measurement processes, organisational boundaries, calculation methodologies, and supporting evidence.

• Evaluating emissions reduction targets, decarbonisation programmes, climate strategies, transition plans, and performance monitoring controls.

• Applying climate scenario analysis and forward-looking audit procedures to assess resilience under different environmental and economic conditions.

Module 6: Natural Resources, Biodiversity and Nature-Related Risks

• Auditing water stewardship, land use, biodiversity impacts, ecosystem dependencies, natural resource consumption, and environmental restoration activities.

• Identifying nature-related dependencies, impacts, risks, opportunities, and potential financial or operational consequences.

• Assessing controls over resource efficiency, environmental conservation, waste reduction, pollution prevention, and ecological performance.

• Evaluating emerging nature-related disclosures, measurement challenges, data limitations, supply-chain dependencies, and assurance requirements.

Module 7: Social Sustainability and Workforce Auditing

• Auditing workforce practices, labour standards, employee relations, health and safety, wellbeing, and workplace risk management.

• Assessing human rights policies, due diligence, grievance mechanisms, labour conditions, and controls addressing potential social harm.

• Evaluating diversity, equity, inclusion, equal opportunity, workforce development, training, and employee engagement controls.

• Reviewing social performance metrics, workforce data, stakeholder feedback, incidents, complaints, corrective actions, and management reporting.

Module 8: Human Rights, Supply Chains and Responsible Sourcing

• Assessing human rights risks across procurement, supplier relationships, contractors, logistics networks, and international supply chains.

• Auditing supplier due diligence, responsible sourcing requirements, contractual obligations, ESG screening, monitoring, and remediation.

• Evaluating modern slavery, forced labour, child labour, worker exploitation, and other human-rights risks within third-party ecosystems.

• Applying supplier ESG analytics, risk segmentation, site assessments, certifications, evidence review, and continuous monitoring techniques.

Module 9: Governance, Ethics and Business Conduct Auditing

• Auditing ESG governance, board oversight, ethical culture, accountability, transparency, conflicts of interest, and responsible decision-making.

• Assessing anti-bribery, anti-corruption, whistleblowing, business conduct, stakeholder accountability, and ethical governance controls.

• Evaluating executive incentives, ESG performance objectives, remuneration considerations, and potential conflicts between sustainability commitments and business practices.

• Reviewing governance disclosures, management assertions, policy compliance, decision-making processes, and evidence supporting ESG commitments.

Module 10: ESG Data, Metrics and Reporting Controls

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

• Assessing data completeness, accuracy, consistency, timeliness, traceability, comparability, and evidence supporting sustainability metrics.

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

• Evaluating controls over ESG disclosures, management assertions, data adjustments, estimates, methodologies, review processes, and reporting approvals.

Module 11: Sustainability Reporting, Disclosure and Assurance

• Understanding sustainability reporting processes, disclosure governance, materiality assessments, reporting boundaries, and information requirements.

• Evaluating internal controls supporting sustainability statements, performance disclosures, targets, metrics, narratives, and management assertions.

• Assessing readiness for external sustainability assurance through evidence quality, documentation, control design, data lineage, and review procedures.

• Coordinating internal audit activities with sustainability teams, finance functions, compliance, external assurance providers, and governance committees.

Module 12: ESG Data Analytics and Technology-Enabled Auditing

• Applying data analytics to ESG metrics, emissions data, workforce information, supplier performance, environmental incidents, and sustainability indicators.

• Using dashboards, automated monitoring, anomaly detection, trend analysis, and data visualisation to identify ESG control exceptions and emerging risks.

• Evaluating ESG technology platforms, data integrations, automated calculations, system controls, access management, and information security.

• Applying artificial intelligence and advanced analytics responsibly while addressing data quality, explainability, privacy, model risk, and human oversight.

Module 13: ESG Fraud, Greenwashing and Integrity Risks

• Identifying ESG fraud risks involving manipulated metrics, unsupported claims, inaccurate disclosures, selective reporting, and sustainability performance misrepresentation.

• Assessing greenwashing risks arising from exaggerated environmental claims, weak evidence, inappropriate methodologies, and inconsistent sustainability information.

• Applying forensic analytics, document review, transaction analysis, data reconciliation, interviews, and evidence evaluation to ESG-related investigations.

• Evaluating whistleblowing, complaints, allegations, conflicts of interest, incentive structures, and governance mechanisms related to ESG integrity.

Module 14: Sustainable Finance, Investment and ESG Third-Party Risks

• Auditing sustainable finance activities, ESG-linked financing, investment criteria, sustainability targets, and related governance arrangements.

• Assessing ESG risks in financial institutions, investment portfolios, financing decisions, asset management, and sustainability-linked arrangements.

• Evaluating ESG due diligence and monitoring of consultants, assurance providers, suppliers, partners, technology providers, and other third parties.

• Reviewing ESG ratings, external data providers, sustainability certifications, methodologies, assumptions, conflicts, and information reliability.

Module 15: ESG Audit Evidence, Reporting and Remediation

• Establishing appropriate audit evidence standards for ESG metrics, environmental records, workforce information, governance documentation, and sustainability disclosures.

• Performing ESG audit testing through interviews, observation, document examination, analytical procedures, data reconciliation, sampling, and control evaluation.

• Developing ESG audit findings that clearly connect criteria, condition, cause, consequence, risk exposure, evidence, recommendations, and management actions.

• Monitoring ESG remediation, validating corrective actions, tracking performance improvements, and reporting unresolved sustainability risks to appropriate governance bodies.

Module 16: Advanced ESG Assurance Strategy and Emerging Sustainability Risks

• Developing an enterprise-wide ESG audit strategy aligned with organisational sustainability objectives, risk appetite, regulatory expectations, and stakeholder priorities.

• Assessing emerging issues including climate transition, biodiversity, nature-related risk, sustainable supply chains, ESG technology, and evolving assurance expectations.

• Building ESG audit maturity models, implementation roadmaps, capability requirements, analytics strategies, and continuous sustainability monitoring programmes.

• Preparing internal audit functions for future ESG assurance through integrated reporting controls, advanced analytics, AI, scenario analysis, and risk intelligence.

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.