Programme Outline
Course Objective
Upon completion, participants will be able to:
Assess implications for business strategy, financial performance, regulatory expectations and sustainability reporting and assurance.
Apply global and local sustainability reporting and assurance frameworks and standards, including IFRS S1 and S2, GRI, ESRS, CDP, and relevant assurance standards, to organisational reporting and assurance contexts.
Apply ethical principles and independence requirements when conducting sustainability assurance engagements
Plan sustainability and climate assurance engagements by applying professional judgement, ethical principles, independence requirements and quality management considerations.
Demonstrate practical application of reporting, transition planning, assurance-readiness and stakeholder communication.
Course Module, Duration and Mode of Delivery
Level | Module | Title | CPE Category | CPE Hours | Mode of Delivery |
Foundational | 101 | Overview - Sustainability, Business and Finance | Category 1 | 5 | e-Learning |
Foundational | 102 | Introduction to Climate Risk, Opportunities and Reporting | Category 1 | 5 | e-Learning |
Foundational | 103 | Sustainability Reporting I | Category 1 | 8 | e-Learning |
Foundational | 104 | Sustainability Reporting II | Category 1 | 10 | e-Learning |
Foundational | 105 | Introduction to Sustainability Assurance I | Category 3 | 6 | e-Learning |
Foundational | 106 | Introduction to Sustainability Assurance II | Category 3 | 6 | e-Learning |
Foundational | 107 | Capstone Module for ISCA Sustainability Assurance Professional | Others | 1 | e-Learning |
Professional | 201 | Social Sustainability | Category 1 | 19 | e-Learning |
Professional | 202 | Assuring Climate Report | Category 3 | 19 | e-Learning |
Capstone | 301 | Capstone Module for ISCA Sustainability Professional | Category 1 | 21 | In-person |
Capstone | 302 | Capstone Module for ISCA Sustainability Assurance Professional | Category 3 | 21 | In-person |
| | Total | | 121 | |
Detailed Module Coverage
The detailed module coverage is as listed below:
Module | Module Coverage | CPE Hours | Mode of Delivery |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Understanding ESG in the context of a business organisation
- Circular economy
- Nature and biodiversity
- Impacts of climate change on Financial Institutions
- Green and sustainable finance, including roadmap for businesses to obtain green and sustainable finance
- Role of accountants in Sustainability
| 5 Hours (Category 1) | E-Learning |
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- GHG and climate change
- Key developments & global outlook
- Impact of climate change in SEA and ASEAN
- Singapore’s response to climate change
- Business goals for decarbonisation
- Singapore's net-zero transition
- Singapore 2035 Nationally Determined Contribution (NDC)
- Singapore Carbon Pricing Act
| 5 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)
- IFRS Sustainability Disclosure Standards (IFRS SDS)
- Corporate Sustainability Reporting Directive (CSRD)
- Sustainability Accounting Standards Board (SASB
- Formation of the International Sustainability Standards Board (ISSB)
- Key principles of IFRS S1 and S2 and interoperability with other international standards
- Sustainability reporting developments
- Growing compliance requirements in Asia
- State of Sustainability Reporting in US and EU
| 8 Hours (Category 1) | E-Learning |
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- Sustainability reporting implementation plan
- Reporting principles and effective communication
- Internal review and external assurance
- Assurance for IFRS S1 & S2
- Sustainable investing
- ESG rating and its relationship with sustainability reporting
- Role of digital technology in ESG reporting
- Greenwashing and Greenhushing
| 10 Hours (Category 1) | E-Learning |
105: Introduction to Sustainability 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 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 | - Importance of incorporating ESG into the business
- Definition of “S” in ESG
- Scope of coverage of the indicators
- Sustainable Philanthropy Framework and its relationship with globally recognised framework
| 1 Hour
(Category "Others") | E-Learning |
201: Deep Dive into Climate Reporting | Climate Reporting - Practices and Trends - TCFD
- IFRS S2
- Carbon Disclosure Project (CDP)
Climate Risk and Resilience - Climate risks and opportunities
- Financial impacts of climate-related risks and opportunities
- Climate scenario analysis
- Climate governance
GHG Accounting and Quality Control - GHG Protocol
- Boundaries and Scope of GHG Inventory
- Accounting for Scope 1, 2 and 3 GHG emissions
- GHG inventory management and verification
Fundamental Principles of Organisational Climate Strategy - Net-Zero target setting
- Science-Based Target Initiative (SBTi)
- Determining target boundaries for Scope 1, 2 and 3
- Types of emissions reduction targets
- Carbon Mitigation Hierarchy
- Strategy for Decarbonisation
- Evaluate and optimise GHG emissions monitoring and reporting
- Corporate Climate Credibility
- Climate Transition Action Plan
- Transition Planning Framework
Carbon Credits, Markets and Ecosystem - Carbon offsets vs carbon credits
- High-quality carbon offset project
- Renewable energy certificates (RECs)
- Carbon markets and ecosystem
- Carbon credit ecosystem
- Opportunities and challenges of carbon market
- Singapore’s role as a hub for carbon trading services
- Future Outlook of carbon market
| 19 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 Risk and Resilience 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 Carbon Credits, Markets and Ecosystem Innovations in climate reporting and assurance Regulatory trends and their implications for assurance practices The role of technology in enhancing the assurance process
| 19 Hours
(Category 3) | E-Learning |
301: Capstone Module for ISCA Sustainability Professional
-------------- Schedule 1
Date and Time (9am - 5pm)*:
9 April 2026 (D1)
10 April 2026 (D2)
20 April 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
11 June 2026 (D1)
12 June 2026 (D2)
22 June 2026 (D3) -----------
*ISCA reserve the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
| The 3-day in-person capstone will cover the following topics through practical case studies and exercises: - Regulatory updates on sustainability reporting
- IFRS S1 and S2 requirements, with a focus on phased on proportional approaches
- Effective Governance
- Objectives and priorities for sustainability reporting
- Identify, engage relevant stakeholders and aligning for effective collaboration
- Communicating on ESG
- Greenwashing and greenhushing
- GHG accounting (Scope 1, 2 and 3)
- GHG emissions management and reporting
- Climate-related risks and opportunities
- Climate scenario analysis
- Risk assessment
- Strategic responses to manage climate risks and seize related opportunities
- Set metrics and targets
- Enabling conditions for creating value from IFRS S1 and S2 through robust analysis of climate risk as a basis for strategic decision making
- Accounting implications of IFRS S1 and S2
- Net Zero Transition Planning
Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (Maximum 1 Attempt)
| 21 Hours
(Category 1) | 3-day in-person session at ISCA House |
302: Capstone Module for ISCA Sustainability Assurance Professional**
-------------- Schedule 1
Date and Time (9am - 5pm)*:
28 April 2026 (D1)
29 April 2026 (D2)
30 April 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
8 July 2026 (D1)
9 July 2026 (D2)
10 July 2026 (D3) -----------
*ISCA reserve the right to make changes or improvements to any of the schedule dates and times 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 the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (Maximum 1 Attempt)
| 21 Hours
(Category 3) | 3 days in-person session at ISCA House |
Training Methodology
Self-paced e-learning modules, with an in-person capstone workshop and an overall assessment
Closing Date for Registration
1 week before the course start date
Notes:
- e-Learning content for the programme is currently in its final stage of preparation and will be ready for access from 1 April 2026.
- You will undertake a group project based on a real-world sustainability reporting-related scenario in the capstone module. Each group is required to present findings and recommendations to the facilitators and peers.
- Each capstone session is capped at 50 participants.
- When registering for a session, please select the Capstone Module (302) for ISCA Sustainability Assurance Professional dates first before selecting a second set of dates for Capstone Module (301) for ISCA Sustainability Professional.
Intended For
- Accountants and finance professionals
- CFOs and finance leaders
- Risk and compliance professionals
- Sustainability practitioners involved in reporting and disclosures
Schedule & Fees
Date & Time
28 Apr 2026 (9:00 AM - 5:00 PM)
29 Apr 2026 (9:00 AM - 5:00 PM)
30 Apr 2026 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 4,441.75
For Non-Members:
$ 4,441.75
Programme Facilitator(s)
-
Venue
60 Cecil Street
ISCA House
Singapore 049709
Date & Time
08 Jul 2026 (9:00 AM - 5:00 PM)
09 Jul 2026 (9:00 AM - 5:00 PM)
10 Jul 2026 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 4,441.75
For Non-Members:
$ 4,441.75
Programme Facilitator(s)
-
Venue
60 Cecil Street
ISCA House
Singapore 049709
Testimonial
Funding
No funding Available!
Programme Outline
Course Objective
Upon completion, participants will be able to:
Assess implications for business strategy, financial performance, regulatory expectations and sustainability reporting and assurance.
Apply global and local sustainability reporting and assurance frameworks and standards, including IFRS S1 and S2, GRI, ESRS, CDP, and relevant assurance standards, to organisational reporting and assurance contexts.
Apply ethical principles and independence requirements when conducting sustainability assurance engagements
Plan sustainability and climate assurance engagements by applying professional judgement, ethical principles, independence requirements and quality management considerations.
Demonstrate practical application of reporting, transition planning, assurance-readiness and stakeholder communication.
Course Module, Duration and Mode of Delivery
Level | Module | Title | CPE Category | CPE Hours | Mode of Delivery |
Foundational | 101 | Overview - Sustainability, Business and Finance | Category 1 | 5 | e-Learning |
Foundational | 102 | Introduction to Climate Risk, Opportunities and Reporting | Category 1 | 5 | e-Learning |
Foundational | 103 | Sustainability Reporting I | Category 1 | 8 | e-Learning |
Foundational | 104 | Sustainability Reporting II | Category 1 | 10 | e-Learning |
Foundational | 105 | Introduction to Sustainability Assurance I | Category 3 | 6 | e-Learning |
Foundational | 106 | Introduction to Sustainability Assurance II | Category 3 | 6 | e-Learning |
Foundational | 107 | Capstone Module for ISCA Sustainability Assurance Professional | Others | 1 | e-Learning |
Professional | 201 | Social Sustainability | Category 1 | 19 | e-Learning |
Professional | 202 | Assuring Climate Report | Category 3 | 19 | e-Learning |
Capstone | 301 | Capstone Module for ISCA Sustainability Professional | Category 1 | 21 | In-person |
Capstone | 302 | Capstone Module for ISCA Sustainability Assurance Professional | Category 3 | 21 | In-person |
| | Total | | 121 | |
Detailed Module Coverage
The detailed module coverage is as listed below:
Module | Module Coverage | CPE Hours | Mode of Delivery |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Understanding ESG in the context of a business organisation
- Circular economy
- Nature and biodiversity
- Impacts of climate change on Financial Institutions
- Green and sustainable finance, including roadmap for businesses to obtain green and sustainable finance
- Role of accountants in Sustainability
| 5 Hours (Category 1) | E-Learning |
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- GHG and climate change
- Key developments & global outlook
- Impact of climate change in SEA and ASEAN
- Singapore’s response to climate change
- Business goals for decarbonisation
- Singapore's net-zero transition
- Singapore 2035 Nationally Determined Contribution (NDC)
- Singapore Carbon Pricing Act
| 5 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)
- IFRS Sustainability Disclosure Standards (IFRS SDS)
- Corporate Sustainability Reporting Directive (CSRD)
- Sustainability Accounting Standards Board (SASB
- Formation of the International Sustainability Standards Board (ISSB)
- Key principles of IFRS S1 and S2 and interoperability with other international standards
- Sustainability reporting developments
- Growing compliance requirements in Asia
- State of Sustainability Reporting in US and EU
| 8 Hours (Category 1) | E-Learning |
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- Sustainability reporting implementation plan
- Reporting principles and effective communication
- Internal review and external assurance
- Assurance for IFRS S1 & S2
- Sustainable investing
- ESG rating and its relationship with sustainability reporting
- Role of digital technology in ESG reporting
- Greenwashing and Greenhushing
| 10 Hours (Category 1) | E-Learning |
105: Introduction to Sustainability 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 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 | - Importance of incorporating ESG into the business
- Definition of “S” in ESG
- Scope of coverage of the indicators
- Sustainable Philanthropy Framework and its relationship with globally recognised framework
| 1 Hour
(Category "Others") | E-Learning |
201: Deep Dive into Climate Reporting | Climate Reporting - Practices and Trends - TCFD
- IFRS S2
- Carbon Disclosure Project (CDP)
Climate Risk and Resilience - Climate risks and opportunities
- Financial impacts of climate-related risks and opportunities
- Climate scenario analysis
- Climate governance
GHG Accounting and Quality Control - GHG Protocol
- Boundaries and Scope of GHG Inventory
- Accounting for Scope 1, 2 and 3 GHG emissions
- GHG inventory management and verification
Fundamental Principles of Organisational Climate Strategy - Net-Zero target setting
- Science-Based Target Initiative (SBTi)
- Determining target boundaries for Scope 1, 2 and 3
- Types of emissions reduction targets
- Carbon Mitigation Hierarchy
- Strategy for Decarbonisation
- Evaluate and optimise GHG emissions monitoring and reporting
- Corporate Climate Credibility
- Climate Transition Action Plan
- Transition Planning Framework
Carbon Credits, Markets and Ecosystem - Carbon offsets vs carbon credits
- High-quality carbon offset project
- Renewable energy certificates (RECs)
- Carbon markets and ecosystem
- Carbon credit ecosystem
- Opportunities and challenges of carbon market
- Singapore’s role as a hub for carbon trading services
- Future Outlook of carbon market
| 19 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 Risk and Resilience 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 Carbon Credits, Markets and Ecosystem Innovations in climate reporting and assurance Regulatory trends and their implications for assurance practices The role of technology in enhancing the assurance process
| 19 Hours
(Category 3) | E-Learning |
301: Capstone Module for ISCA Sustainability Professional
-------------- Schedule 1
Date and Time (9am - 5pm)*:
9 April 2026 (D1)
10 April 2026 (D2)
20 April 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
11 June 2026 (D1)
12 June 2026 (D2)
22 June 2026 (D3) -----------
*ISCA reserve the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
| The 3-day in-person capstone will cover the following topics through practical case studies and exercises: - Regulatory updates on sustainability reporting
- IFRS S1 and S2 requirements, with a focus on phased on proportional approaches
- Effective Governance
- Objectives and priorities for sustainability reporting
- Identify, engage relevant stakeholders and aligning for effective collaboration
- Communicating on ESG
- Greenwashing and greenhushing
- GHG accounting (Scope 1, 2 and 3)
- GHG emissions management and reporting
- Climate-related risks and opportunities
- Climate scenario analysis
- Risk assessment
- Strategic responses to manage climate risks and seize related opportunities
- Set metrics and targets
- Enabling conditions for creating value from IFRS S1 and S2 through robust analysis of climate risk as a basis for strategic decision making
- Accounting implications of IFRS S1 and S2
- Net Zero Transition Planning
Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (Maximum 1 Attempt)
| 21 Hours
(Category 1) | 3-day in-person session at ISCA House |
302: Capstone Module for ISCA Sustainability Assurance Professional**
-------------- Schedule 1
Date and Time (9am - 5pm)*:
28 April 2026 (D1)
29 April 2026 (D2)
30 April 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
8 July 2026 (D1)
9 July 2026 (D2)
10 July 2026 (D3) -----------
*ISCA reserve the right to make changes or improvements to any of the schedule dates and times 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 the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (Maximum 1 Attempt)
| 21 Hours
(Category 3) | 3 days in-person session at ISCA House |
Training Methodology
Self-paced e-learning modules, with an in-person capstone workshop and an overall assessment
Closing Date for Registration
1 week before the course start date
Notes:
- e-Learning content for the programme is currently in its final stage of preparation and will be ready for access from 1 April 2026.
- You will undertake a group project based on a real-world sustainability reporting-related scenario in the capstone module. Each group is required to present findings and recommendations to the facilitators and peers.
- Each capstone session is capped at 50 participants.
- When registering for a session, please select the Capstone Module (302) for ISCA Sustainability Assurance Professional dates first before selecting a second set of dates for Capstone Module (301) for ISCA Sustainability Professional.
Intended For
- Accountants and finance professionals
- CFOs and finance leaders
- Risk and compliance professionals
- Sustainability practitioners involved in reporting and disclosures
Programme Facilitator(s)
