SEE-033_Internal_Controls_for_Sustainability_Rep.png
SEE-033_Internal_Controls_for_Sustainability_Rep.png

Internal Controls for Sustainability Reporting (ICSR)

$25,000.00

Sustainability reporting is increasingly subject to mandatory external assurance, and assurance providers — like financial auditors — must be able to rely on the integrity of underlying data. The responsibility for data quality sits with the reporting company, not the assurance provider.

This course addresses the discipline of Internal Controls over Sustainability Reporting (ICSR): what it means to apply financial-reporting-grade controls to ESG data, how to design and document a control framework for sustainability data processes, how to test controls for effectiveness, how to build audit trails and data lineage documentation, and how to remediate control failures before an assurance engagement begins.

The course draws direct parallels with financial reporting internal control frameworks (SOX, COSO) and applies them to the non-financial context. Participants leave with a practical ICSR design and implementation approach. Suitable for sustainability, finance, and internal audit teams responsible for the integrity of ESG disclosures.

Sustainability reporting is increasingly subject to mandatory external assurance, and assurance providers — like financial auditors — must be able to rely on the integrity of underlying data. The responsibility for data quality sits with the reporting company, not the assurance provider.

This course addresses the discipline of Internal Controls over Sustainability Reporting (ICSR): what it means to apply financial-reporting-grade controls to ESG data, how to design and document a control framework for sustainability data processes, how to test controls for effectiveness, how to build audit trails and data lineage documentation, and how to remediate control failures before an assurance engagement begins.

The course draws direct parallels with financial reporting internal control frameworks (SOX, COSO) and applies them to the non-financial context. Participants leave with a practical ICSR design and implementation approach. Suitable for sustainability, finance, and internal audit teams responsible for the integrity of ESG disclosures.