Who is this course for?
This course is intended for GHG assurance professionals and financial assurance professionals transitioning to GHG assurance. Designed as a short introductory course for assurance professionals to build an understanding on what to look out for when auditing Scope 1, 2, and 3 emissions, tying carbon accounting data practicalities with audit concepts.
What does the Practical Tips for GHG Assurance course cover?
4 Chapters with short videos and notes. The course is designed to be self-paced, we estimate it’ll take 2-3 hours to complete the course.
🎓 Course Content - 4 Modules
Module 1: Introduction to Climate Reporting and Assurance
Video: 17 minutes - 1 video
Chapters: 8
Module Objectives:
- Understand the current climate reporting landscape and key standards for GHG emissions.
- Familiarise ourselves with existing and upcoming assurance standards for GHG emissions.
Additional Reading:
- GHG Protocol Corporate Standard
- Corporate Value Chain (Scope 3) Accounting and Reporting Standard
- Technical Guidance for Calculating Scope 3 Emissions
- Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements | IAASB
Chapters:
- An Introduction to Climate Reporting and Assurance
- The Climate Reporting Landscape
- The Assurance Expectations for Climate Reporting
- Assurance Standards for GHG Emissions
- The accounting standard for measuring GHG emissions
- Overview on GHG emissions
- The importance of Emission Boundaries
- The GHG Assurance Process
- Quiz
Module 2: Evidence Gathering Tips for Scope 1 and 2 Emissions 🔍
Video: 22 minutes - 1 video
Chapters: 5
Module Objectives:
- Understand common sources of data and evidence for Scope 1 and Scope 2 emissions.
- Understand common issues and areas of risk when auditing Scope 1 and Scope 2 emissions.
Additional Reading:
- GHG Protocol Corporate Standard
- GHG Protocol Scope 2 Guidance
- Appendix F to the GHG Protocol Corporate Accounting and Reporting Standard – Revised Edition
Chapters:
- Evidence Gathering Tips for Scope 1 and 2 Emissions 🔍
- What is Scope 1 emissions? ⛽
- Scope 1's common sources of data and key questions
- What is Scope 2 emissions? ⚡
- Scope 2's common sources of data and key questions
- Quiz
Module 3: Evidence Gathering Tips for Scope 3 Emissions 🔍
Video: 19 minutes and 15 minutes - 2 videos
Chapters: 11
Module Objectives:
- Understand common sources of data and evidence for Scope 3 emissions.
- Understand common issues and areas of risk when auditing Scope 3 emissions.
Additional Reading:
- GHG Protocol Corporate Standard
- Corporate Value Chain (Scope 3) Accounting and Reporting Standard
- Technical Guidance for Calculating Scope 3 Emissions
- Appendix F to the GHG Protocol Corporate Accounting and Reporting Standard – Revised Edition
Chapters:
- Evidence Gathering Tips for Scope 3 Emissions 🔍
- What is Scope 3 emissions?
- Purchased goods and services & Capital goods 🛒
- What is the Supplier-Specific Method?
- Purchased Goods & Services and Capital Goods common sources of data and key questions
- Evidence Gathering Tips for Business Travel & Employee Commute 🔍
- Business Travel ✈️
- Business Travel common sources of data and key questions
- Employee Commute 🚌
- Employee Commute common sources of data and key questions
- General Principles for Scope 3 Emissions
- Quiz
Module 4: Other considerations and the road ahead 📍
Video: 6 minutes - 1 video
Chapters: 5
Module Objectives:
- Understand other important considerations for GHG assurance, such as using third-party data providers.
- Recognise opportunities for assurance practitioners to add value to businesses.
Additional Reading:
- Climate-related disclosures regime and the use of third-party providers
Chapters:
- Other considerations and the road ahead 📍
- Final Assessment and Next steps