Practical Tips for GHG Assurance

Who is this course for?

What does the Practical Tips for GHG Assurance course cover?

Module 1: Introduction to Climate Reporting and Assurance

• Understand the current climate reporting landscape and key standards for GHG emissions.

• Familiarise ourselves with existing and upcoming assurance standards for GHG emissions.

• 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

• 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 🔍

• 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.

• GHG Protocol Corporate Standard

• GHG Protocol Scope 2 Guidance

• Appendix F to the GHG Protocol Corporate Accounting and Reporting Standard – Revised Edition

• 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 🔍

• Understand common sources of data and evidence for Scope 3 emissions.

• Understand common issues and areas of risk when auditing Scope 3 emissions.

• 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

• 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 📍

• Understand other important considerations for GHG assurance, such as using third-party data providers.

• Recognise opportunities for assurance practitioners to add value to businesses.

• Climate-related disclosures regime and the use of third-party providers

• Other considerations and the road ahead 📍

• Final Assessment and Next steps