Sustainability reporting is a high-growth area, with an increasing global focus towards more effective climate-related disclosures that promote a better understanding of the implications of climate change, in line with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD). Auditors will also be required to provide their independent and professional opinion on the accuracy and completeness of data that is reported in sustainability reports
This programme aims to equip Audit Practitioners with an understanding of:
- sustainability trends, the key concepts, and the practical know-how of sustainability reporting based on ISSB standards.
- the key concepts and the practical know-how in delivering assurance services on ESG information, based on standards issued by the International Auditing and Assurance Standards Board (IAASB).
Programme Outline
Module | Module Coverage | CPE Hours | Mode of Delivery |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Resource Efficiency & Circular Economy
- Biodiversity
- Sustainable Finance
- Role of Accountants in Sustainability
| 3 Hours (Category 1) | E-Learning |
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- Climate Change & Global Outlook
- Singapore’s Response to Climate Change
| 3 Hours (Category 1) | E-Learning |
103: Sustainability Reporting I | - Introduction to sustainability reporting
- Components of a sustainability report
- Overview of key sustainability reporting standards, including
- European Sustainability Reporting Standards (ESRS)
- Global Reporting Initiative (GRI)
- International Sustainability Standards Board (ISSB)
- Carbon Disclosure Project (CDP)
- Task Force on Climate-related Financial Disclosures (TCFD)
- Sustainability Accounting Standards Board (SASB)
- Reporting using the IFRS Sustainability Disclosure Standards
- Sustainability Reporting Regulations and Developments
| 5 Hours (Category 1) | E-Learning |
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- ESG ratings and relationship with sustainability reporting
- Role of Digital Technology in ESG Reporting
- Greenwashing
| 5 Hours (Category 1) | E-Learning |
| 105: Introduction to Sustainability Assurance I | - Introduction to Sustainability Assurance
- Types of Sustainability Assurance
- Overview of Sustainability Assurance Standards
- ISSA 5000
- ISAE 3000/SSAE3000
- ISO 14064-3
- Assurance requirements in Singapore pursuant to the recommendations of the Sustainability Reporting Advisory Committee (SRAC)
| 6 Hours (Category 3) | E-Learning |
106: Introduction to Sustainability Assurance II | - Readiness for Sustainability Assurance
- Key Risk Areas within Sustainability Reports
- Scoping the Assurance
- Planning the assurance engagement
- Deep dive into Sustainability Assurance, with a focus on sustainability assurance in accordance with ISSA 5000
| 6 Hours (Category 3) | E-Learning |
107: Social Sustainability | Introduction and Fundamental of ESG - What is ESG
- Why is it important for organisations to incorporate ESG into the business (Shared value and sustainable growth)
- What does "S" constitute by taking reference to globally-recognised frameworks: UN SDGs, GRI and SASB.
- Scope of coverage of the indicators
- Summary of section: What are the things tha need to be done to fulfil "S".
How can "S" be operationalised - Brief introduction to the Sustainable Philanthropy Framework and how it ties to the globally-recognised frameworks.
- Focus on the building blocks of the framework which detail out how organisation of varying levels of maturity can kick start philanthropic efforts.
Success Stories in "S" of ESG - Various case studies of businesses of differing levels of maturity and how they have undertaken efforts in "S"
- Tie back to how these businesses have incorporated their effort in their sustainability reports with reference to frameworks shared in previous sections.
Wrap Up | 1 Hours (Category Others) | E-Learning |
201: Deep Dive into Climate Reporting | GHG Accounting & Quality Control - GHG Accounting for scope 1, 2 and 3 emissions – Calculation approach and methodologies and value chain mapping
- Inventory Quality Management
Fundamental Principles of Organisational Climate Strategy - Net-zero Targets Setting and approach
- Carbon Mitigation Hierarchy and decarbonization strategies
- Build Corporate Climate Credibility, including using theClimate Transition Action Plan (CTAP)
Carbon Credits, Markets and Ecosystem - Difference between carbon credits and carbon offsets
- Types of Carbon Projects
- Ensuring Quality of Carbon Projects and Offsets
Understand key concepts of climate resilience for companies, and climate risk assessment - Recommendations of the TCFDScenario analysis to identify material climate-related risks and opportunities
- Climate governance
Climate Reporting - Practices and Trends - TCFD
- International Financial Reporting Standards (IFRS) S2
- Carbon Disclosure Project (CDP)
| 18 Hours (Category 1) | E-Learning |
202: Assuring Climate Report** | Introduction to Climate Reporting - Overview of climate reporting
- Importance of climate reports in sustainability and environmental governance
- Key terminologies and concepts (e.g., greenhouse gas emissions, carbon footprint, net-zero targets)
Climate Reporting Frameworks and Standards - Introduction to global climate reporting frameworks (e.g., GHG Protocol, TCFD/ IFRS S2*)
- Regional and national reporting standards and requirements
- Understanding the scope of climate reporting (Scope 1, 2, and 3 emissions)
* TCFD will merge into IFRS S2 standards in 2024. Principles of Assuring Climate Reports - Assurance standards (e.g., ISAE 3000, AA1000AS)
- Principles of assurance: Materiality, completeness, accuracy, and reliability
- Ethical considerations in assurance engagements
Conducting Assurance on Climate Reports - Planning and scoping the assurance engagement
- Evidence collection and evaluation methods
- Assessing the quality of climate data and information
Risk Assessment in Climate Reporting - Identifying and evaluating reporting risks
- Material misstatement risks in climate reports
- Risk mitigation strategies
Reporting and Communicating Assurance Findings - Structuring the assurance report
- Communicating findings and recommendations
- Engaging with stakeholders on assurance outcomes
Case Studies and Best Practices - Review of real-world examples of climate reports and assurance engagements
- Discussion on challenges and how they were addressed
- Lessons learned and best practices
Emerging Trends and Future Directions - Innovations in climate reporting and assurance
- Regulatory trends and their implications for assurance practices
- The role of technology in enhancing the assurance process
| 18 Hours (Category 3) | E-Learning |
302: Capstone Module for Sustainability Professional** Certificate
Schedule 5 (CLASS FULL)
Date and Time (9am - 5pm)*:
04 March 2025 (D1)
11 March 2025 (D2)
18 March 2025 (D3) Schedule 6
Date and Time (9am - 5pm)*:
16 July 2025 (D1)
17 July 2025 (D2)
18 July 2025 (D3) Schedule 7
Date and Time (9am - 5pm)*:
29 October 2025 (D1)
30 October 2025 (D2)
31 October 2025 (D3)
*ISCA reserve the right to make changes or improvements to any of the schedule date and time described in this page without prior notice.
| Topic 1: Introduction
Discover the flow of an assurance engagement, from commencement to completion and reporting
Topic 2: Preliminary Activities
Discuss the engagement team’s (including specialists) independence, knowledge and skill and ability; the subject matter information and underlying subject matter; and the engagement’s preconditions evaluation.
Topic 3: Planning and Risk Assessment
Delve into the understanding of the entity and its environment. Learn about establishing materiality, identifying risks of material misstatements (including estimates), and involvement of participating practitioners.
Topic 4: Risk Response Explore the various approach to risk response, including but not limited to test of control activities, substantive response, identification of locations and plan location visits, evaluate relevance and reliability of information and estimates. Topic 5: Completion and Reporting
Evaluate misstatements, consider other completion activities such as reporting and communications.
Topic 6: Wrap Up Summarise the modules and learning programme, discuss next steps and resources. Remote Proctoring Examination (after Capstone concluded) - 80 Exam Questions to be completed within 90mins (Maximum 3 Attempts)
| 21 Hours (Category 3) | 3 days Face to Face Session at ISCA House |
**Please note that all assurance modules are subjected to changes and will be available at a later date. Please refer to FAQ under Programme Info for details.
Intended For
Individuals who like to know more about Assurance for Sustainability Reporting.
Competency Mapping
Category 1 = 34.00 Hours
Category 3 = 30.00 Hours
Others = 1.00 Hours
Schedule & Fees
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 2,452.50
For Non-Members:
$ 2,943.00
Programme Facilitator(s)
-
Testimonial
Funding
1] NTUC Union Training Assistance Programme (UTAP)
NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 1 July 2020 to 31 December 2025.
*Unfunded course fee refers to the balance course fee payable after applicable government subsidies. This excludes material fees, registration fees, misc. fees etc.
This course is approved for UTAP support for intakes conducted between 21 November 2023 – 31 March 2025.
As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.
- Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
- Course by training provider must be supported under UTAP and training must commence within the supported period and;
- Unfunded course fee must not be fully sponsored by company or other types of funding
- Unfunded course fee must be S$20.00 and above, and;
- Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
- UTAP application must be made within 6 months after course ends.
For more information on UTAP Funding and to submit for UTAP claims, please visit https://www.ntuc.org.sg/uportal/programmes/union-training-assistance-programme. Terms and conditions apply.
Sustainability reporting is a high-growth area, with an increasing global focus towards more effective climate-related disclosures that promote a better understanding of the implications of climate change, in line with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD). Auditors will also be required to provide their independent and professional opinion on the accuracy and completeness of data that is reported in sustainability reports
This programme aims to equip Audit Practitioners with an understanding of:
- sustainability trends, the key concepts, and the practical know-how of sustainability reporting based on ISSB standards.
- the key concepts and the practical know-how in delivering assurance services on ESG information, based on standards issued by the International Auditing and Assurance Standards Board (IAASB).
Programme Outline
Module | Module Coverage | CPE Hours | Mode of Delivery |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Resource Efficiency & Circular Economy
- Biodiversity
- Sustainable Finance
- Role of Accountants in Sustainability
| 3 Hours (Category 1) | E-Learning |
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- Climate Change & Global Outlook
- Singapore’s Response to Climate Change
| 3 Hours (Category 1) | E-Learning |
103: Sustainability Reporting I | - Introduction to sustainability reporting
- Components of a sustainability report
- Overview of key sustainability reporting standards, including
- European Sustainability Reporting Standards (ESRS)
- Global Reporting Initiative (GRI)
- International Sustainability Standards Board (ISSB)
- Carbon Disclosure Project (CDP)
- Task Force on Climate-related Financial Disclosures (TCFD)
- Sustainability Accounting Standards Board (SASB)
- Reporting using the IFRS Sustainability Disclosure Standards
- Sustainability Reporting Regulations and Developments
| 5 Hours (Category 1) | E-Learning |
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- ESG ratings and relationship with sustainability reporting
- Role of Digital Technology in ESG Reporting
- Greenwashing
| 5 Hours (Category 1) | E-Learning |
| 105: Introduction to Sustainability Assurance I | - Introduction to Sustainability Assurance
- Types of Sustainability Assurance
- Overview of Sustainability Assurance Standards
- ISSA 5000
- ISAE 3000/SSAE3000
- ISO 14064-3
- Assurance requirements in Singapore pursuant to the recommendations of the Sustainability Reporting Advisory Committee (SRAC)
| 6 Hours (Category 3) | E-Learning |
106: Introduction to Sustainability Assurance II | - Readiness for Sustainability Assurance
- Key Risk Areas within Sustainability Reports
- Scoping the Assurance
- Planning the assurance engagement
- Deep dive into Sustainability Assurance, with a focus on sustainability assurance in accordance with ISSA 5000
| 6 Hours (Category 3) | E-Learning |
107: Social Sustainability | Introduction and Fundamental of ESG - What is ESG
- Why is it important for organisations to incorporate ESG into the business (Shared value and sustainable growth)
- What does "S" constitute by taking reference to globally-recognised frameworks: UN SDGs, GRI and SASB.
- Scope of coverage of the indicators
- Summary of section: What are the things tha need to be done to fulfil "S".
How can "S" be operationalised - Brief introduction to the Sustainable Philanthropy Framework and how it ties to the globally-recognised frameworks.
- Focus on the building blocks of the framework which detail out how organisation of varying levels of maturity can kick start philanthropic efforts.
Success Stories in "S" of ESG - Various case studies of businesses of differing levels of maturity and how they have undertaken efforts in "S"
- Tie back to how these businesses have incorporated their effort in their sustainability reports with reference to frameworks shared in previous sections.
Wrap Up | 1 Hours (Category Others) | E-Learning |
201: Deep Dive into Climate Reporting | GHG Accounting & Quality Control - GHG Accounting for scope 1, 2 and 3 emissions – Calculation approach and methodologies and value chain mapping
- Inventory Quality Management
Fundamental Principles of Organisational Climate Strategy - Net-zero Targets Setting and approach
- Carbon Mitigation Hierarchy and decarbonization strategies
- Build Corporate Climate Credibility, including using theClimate Transition Action Plan (CTAP)
Carbon Credits, Markets and Ecosystem - Difference between carbon credits and carbon offsets
- Types of Carbon Projects
- Ensuring Quality of Carbon Projects and Offsets
Understand key concepts of climate resilience for companies, and climate risk assessment - Recommendations of the TCFDScenario analysis to identify material climate-related risks and opportunities
- Climate governance
Climate Reporting - Practices and Trends - TCFD
- International Financial Reporting Standards (IFRS) S2
- Carbon Disclosure Project (CDP)
| 18 Hours (Category 1) | E-Learning |
202: Assuring Climate Report** | Introduction to Climate Reporting - Overview of climate reporting
- Importance of climate reports in sustainability and environmental governance
- Key terminologies and concepts (e.g., greenhouse gas emissions, carbon footprint, net-zero targets)
Climate Reporting Frameworks and Standards - Introduction to global climate reporting frameworks (e.g., GHG Protocol, TCFD/ IFRS S2*)
- Regional and national reporting standards and requirements
- Understanding the scope of climate reporting (Scope 1, 2, and 3 emissions)
* TCFD will merge into IFRS S2 standards in 2024. Principles of Assuring Climate Reports - Assurance standards (e.g., ISAE 3000, AA1000AS)
- Principles of assurance: Materiality, completeness, accuracy, and reliability
- Ethical considerations in assurance engagements
Conducting Assurance on Climate Reports - Planning and scoping the assurance engagement
- Evidence collection and evaluation methods
- Assessing the quality of climate data and information
Risk Assessment in Climate Reporting - Identifying and evaluating reporting risks
- Material misstatement risks in climate reports
- Risk mitigation strategies
Reporting and Communicating Assurance Findings - Structuring the assurance report
- Communicating findings and recommendations
- Engaging with stakeholders on assurance outcomes
Case Studies and Best Practices - Review of real-world examples of climate reports and assurance engagements
- Discussion on challenges and how they were addressed
- Lessons learned and best practices
Emerging Trends and Future Directions - Innovations in climate reporting and assurance
- Regulatory trends and their implications for assurance practices
- The role of technology in enhancing the assurance process
| 18 Hours (Category 3) | E-Learning |
302: Capstone Module for Sustainability Professional** Certificate
Schedule 5 (CLASS FULL)
Date and Time (9am - 5pm)*:
04 March 2025 (D1)
11 March 2025 (D2)
18 March 2025 (D3) Schedule 6
Date and Time (9am - 5pm)*:
16 July 2025 (D1)
17 July 2025 (D2)
18 July 2025 (D3) Schedule 7
Date and Time (9am - 5pm)*:
29 October 2025 (D1)
30 October 2025 (D2)
31 October 2025 (D3)
*ISCA reserve the right to make changes or improvements to any of the schedule date and time described in this page without prior notice.
| Topic 1: Introduction
Discover the flow of an assurance engagement, from commencement to completion and reporting
Topic 2: Preliminary Activities
Discuss the engagement team’s (including specialists) independence, knowledge and skill and ability; the subject matter information and underlying subject matter; and the engagement’s preconditions evaluation.
Topic 3: Planning and Risk Assessment
Delve into the understanding of the entity and its environment. Learn about establishing materiality, identifying risks of material misstatements (including estimates), and involvement of participating practitioners.
Topic 4: Risk Response Explore the various approach to risk response, including but not limited to test of control activities, substantive response, identification of locations and plan location visits, evaluate relevance and reliability of information and estimates. Topic 5: Completion and Reporting
Evaluate misstatements, consider other completion activities such as reporting and communications.
Topic 6: Wrap Up Summarise the modules and learning programme, discuss next steps and resources. Remote Proctoring Examination (after Capstone concluded) - 80 Exam Questions to be completed within 90mins (Maximum 3 Attempts)
| 21 Hours (Category 3) | 3 days Face to Face Session at ISCA House |
**Please note that all assurance modules are subjected to changes and will be available at a later date. Please refer to FAQ under Programme Info for details.
Intended For
Individuals who like to know more about Assurance for Sustainability Reporting.
Competency Mapping
Category 1 = 34.00 Hours
Category 3 = 30.00 Hours
Others = 1.00 Hours
Programme Facilitator(s)