Practical Tips for GHG Assurance

Designed for GHG assurance professionals and financial assurance professionals.

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.

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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 πŸ”

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 πŸ”
  • What is Scope 1 emissions? β›½
  • 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 πŸ”

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 πŸ”
  • What is Scope 3 emissions?
  • Purchased goods and services & Capital goods πŸ›’
  • 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 πŸ”
  • 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 πŸ“

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 πŸ“
  • Final Assessment and Next steps
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