Course Detail(ESGA001i : ISCA Sustainability Assurance Professional Certification)

UTAP Funding

ESGA001i : ISCA Sustainability Assurance Professional Certification NEW

64.00 CPE Hours (Category 1, Category 3)
Online

For more details, kindly refer to the Programme Information.
 

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

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**More details will be released at a later date

18 Hours 

(Category 3)

E-Learning

302: Capstone Module for Sustainability Professional** Certificate
 

Schedule 1 (CLASS FULL)
Date and Time (9am - 5pm)*:
08 November 2024 (D1)
15 November 2024 (D2)
22 November 2024 (D3)

 

Schedule 2 (CLASS FULL)
Date and Time (9am - 5pm)*:
05 November 2024 (D1)
12 November 2024 (D2)
19 November 2024 (D3)

Schedule 3 (CLASS FULL)
Date and Time (9am - 5pm)*:
06 December 2024 (D1)
13 December 2024 (D2)
20 December 2024 (D3)

Schedule 4
Date and Time (9am - 5pm)*:

03 January 2025 (D1)
10 January 2025 (D2)
17 January 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.

More details will be released at a later date

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

Schedule & Fees

Fee (inclusive of GST)

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.

Programme Facilitator(s)


 

For more details, kindly refer to the Programme Information.
 

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

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**More details will be released at a later date

18 Hours 

(Category 3)

E-Learning

302: Capstone Module for Sustainability Professional** Certificate
 

Schedule 1 (CLASS FULL)
Date and Time (9am - 5pm)*:
08 November 2024 (D1)
15 November 2024 (D2)
22 November 2024 (D3)

 

Schedule 2 (CLASS FULL)
Date and Time (9am - 5pm)*:
05 November 2024 (D1)
12 November 2024 (D2)
19 November 2024 (D3)

Schedule 3 (CLASS FULL)
Date and Time (9am - 5pm)*:
06 December 2024 (D1)
13 December 2024 (D2)
20 December 2024 (D3)

Schedule 4
Date and Time (9am - 5pm)*:

03 January 2025 (D1)
10 January 2025 (D2)
17 January 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.

More details will be released at a later date

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

Programme Facilitator(s)

 

Upcoming Schedule

Fee (inclusive of GST)

For Members: $ 2,452.50
For Non-Members: $ 2,943.00

Programme Facilitator(s)

-