Fundamentals of ESG Certificate and Sustainability Assurance Engagements Bundle

Implications for the profession

For CPAs and finance professionals, sustainability has rapidly become a hot topic with significant implications for the profession. Recognizing the importance of sustainability issues in today’s business environment is the first step in adapting to the changes that accompany the increasing stakeholder demand for sustainability information from businesses.

Foundations of sustainability issues

You’ll review sustainability issues and opportunities to help you develop a high-level understanding of the key topics, including:

• The three pillars of sustainability
• Key bodies that have created suitable reporting standards, guidelines, frameworks, and requirements
• Recent changes to the sustainability reporting landscape

Showcasing your new knowledge

You’ll receive a certificate and digital badge to showcase your new knowledge in this developing area after completing the course.

Who Will Benefit

• Any accounting or finance professional who wants to understand more about the current governing bodies, frameworks, and reporting requirements for ESG.
• Accounting and finance professionals who provide ESG assurance or advisory services for clients and need to stay well informed about the current requirements and evolving nature of ESG.
• Management accountants who have a key role in driving sustainable strategic and operational decisions for which it is crucial to understand the business case for ESG, and what it means for investors, stakeholders, and businesses.

Key Topics

• Sustainability fundamentals
• Expectations of investors, stakeholders, and shareholders
• The accounting and finance professional’s role in sustainability
• Existing reporting requirements
• Frameworks that drive reporting
• Key global bodies that set the baseline for reporting and frameworks
• Recent standards and reporting requirements

Learning Outcomes

• Recognize the importance of sustainability and ESG in today's business environment.
• Recognize the three pillars of ESG.
• Identify key factors influencing the current sustainability reporting landscape.

Meeting client needs in the modern business environment

Learning the intricacies of Attestation engagements involving sustainability information (SI) will prepare you to meet increasing demands in the profession. You'll learn about:

• Authoritative and nonauthoritative guidance applicable to SI attestation engagements
• Considerations for SI examinations and reviews
• Ways to navigate the AICPA guide, Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures)

Breaking down SI attestation engagements

You'll also explore how to successfully execute SI exams and reviews from start to finish. Topics covered include matters related to engagement:

• Acceptance
• Planning
• Procedures
• Documentation

Practical application of new knowledge

You'll have the opportunity to practice what you learn through realistic examples and robust exercises to help you implement your new knowledge.

Who Will Benefit

• Practitioners performing exam or review engagements related to sustainability information
• Practitioners providing advisory services related to sustainability information

Key Topics

• Sustainability
• Greenhouse gas emissions
• Climate-related financial disclosures
• Attestation engagements
• Reporting on sustainability information
• Attestation engagements involving sustainability information
• AICPA guide, Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures)

Learning Outcomes

• Identify special considerations that apply to attestation engagements related to sustainability information.
• Identify the planning considerations for exam and review engagements.
• Differentiate between the appropriate procedures to be used when performing exam or review engagements.
• Determine how to report on SI exam or review engagements.
• Apply planning considerations, appropriate procedures, and reporting requirements to an exam or review engagement that includes greenhouse gas emissions information and climate-related financial disclosures.

Digital Badge

On completion of this course, you will receive a digital badge to share with your online professional network. A digital badge helps you gain recognition and credibility for earning the knowledge or skills in this particular subject matter. Prospective clients and employers will be able to quickly verify your competencies and skills. Your digital badge has a unique URL that can be shared electronically via social media, in your email signature, on your firm site, in proposals, and more.