SUSTAINABILITY REPORTING AND ASSURANCE (4 Credits)
Learning Outcomes :
On successful completion of this course, student will be able to: LO1 – explain the concept of sustainability reporting; LO2 – explain sustainable development goals, ESG, climate reporting and disclosure; LO3 – prepare sustainability report using GRI standards; LO4 – explain assurance frameworks and Standards; LO5 – analyze the assurance of sustainability report.
Topics :
- Sustainability and Reporting Framework;
- Sustainable Development Goals & ESG Performance;
- Climate Risk, Reporting, and Disclosure;
- Overview The GRI Standards & General Disclosure;
- Disclosure on Economic, Environment, and Social;
- Determine Materials Topic (Materiality) & Reporting Process;
- Introduction to Assurance Service;
- Choose a Type of Assurance Provider;
- Introduction to Accountability Principles Standard;
- Organizing The Assurance Service and Accepting an Engagement;
- Planning & Performing The Engagement and Assurance Reporting.
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