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Orientation and Learning Objectives

Course Overview

Standards and Frameworks Primer

Assurance Fundamentals and Levels

Types and Levels of Assurance

Quiz: Levels, Scope, and Standards

Preparing for Verification Engagements

Building Internal Systems for Credible Reporting

Evidence, Sampling, and Materiality

Quiz: Controls, Evidence, and Materiality

Executing the Verification

Engagement Lifecycle and Fieldwork

Common Findings and How to Address Them

Quiz: Verification Workflow and Issue Management

Reporting and Stakeholder Communication

Drafting and Using Assurance Reports

Stakeholder Communication and Claims Management

Quiz: Reporting Language and Claims

Capstone and Readiness

Putting It All Together: Assurance Readiness Checklist

Final Quiz: Assurance Readiness and Application

Course Feedback Survey

$ (USD)

Drive credibility, meet regulations, and earn stakeholder trust with Carbon Footprint Verification and Assurance for Credible Climate Reporting. This practical course guides sustainability, finance, and audit professionals through the end-to-end assurance lifecycle—from setting scope and materiality to building internal controls, compiling defensible evidence, and working effectively with independent verifiers. You’ll translate leading standards such as ISO 14064/14065, ISAE 3410, AA1000AS v3, and the GHG Protocol into day-to-day practices that withstand external scrutiny. Learn how to prepare auditable Scope 1–3 inventories, design sampling approaches for high-risk categories like purchased goods and logistics, and communicate limitations, estimates, and uncertainty transparently in reports and filings. Through real-world checklists, templates, and quizzes, you will develop audit-ready data architecture, documentation discipline, and issue management routines that prevent double counting, factor mismatches, and boundary errors. By the end, you’ll be able to choose and justify limited vs. reasonable assurance, structure an efficient pre-verification data room, and integrate assurance conclusions into sustainability reports and regulatory disclosures, including SEC and EU CSRD contexts. Build the confidence and competence to move from calculated emissions to assured emissions—so your climate story is not only compelling, but verifiably correct.

05 - Verified Reporting for Climate Action

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            <p>Credible climate reporting depends on more than accurate calculations—it relies on defensible verification and assurance that withstand stakeholder scrutiny and regulatory review. This course equips practitioners with the knowledge and tools to design, execute, and communicate carbon footprint reporting that can be independently assured. Starting with a clear orientation to why verification matters, you will explore how third-party assurance strengthens trust, differentiates limited and reasonable assurance, and lays the groundwork for audit readiness and external filings. You will gain a practical primer on the key standards and frameworks that shape the field, including ISO 14064 and ISO 14065, ISAE 3410, and AA1000AS v3, along with their linkages to the GHG Protocol and emerging regulatory programs such as the SEC climate disclosures and the EU CSRD. Throughout, you will build fluency in assurance scope, boundary-setting, materiality, and levels of assurance terminology—concepts you will apply repeatedly in real-world scenarios.</p>

<p>The course then moves from principles to practice. You will learn the fundamentals of assurance engagements—risk assessment, sampling, controls testing, and analytics—and how to define organizational boundaries and Scopes 1–3 in alignment with your reporting period or baseline. With a focus on internal readiness, you will design governance structures, data architectures, and control frameworks that produce robust audit trails, supported by documentation on methodologies, estimates, and uncertainties. You will deepen your evidence strategy across high-risk categories—such as Scope 3 purchased goods and logistics—by selecting appropriate source documents, supplier attestations, and meter or invoice data, while applying materiality thresholds and uncertainty analysis. During execution, you will navigate the assurance lifecycle from pre-engagement independence and competence checks to planning, fieldwork, and wrap-up, learning how to manage issue logs, representational letters, and final report conclusions. Case-based insights into common findings—boundary errors, double counting, emission factor mismatches, data gaps, and IT access issues—prepare you to conduct root cause analysis, implement corrective actions, and succeed in re-testing.</p>

<p>Finally, you will translate assurance outcomes into clear, compliant reporting and stakeholder communications. You will draft and use assurance reports that accurately articulate scope, criteria, responsibilities, inherent limitations, and conclusion language, while communicating uncertainty and boundary choices transparently. The course guides you in making accurate, defensible claims post-assurance, avoiding greenwashing, and engaging boards, investors, customers, and employees with verified results. A capstone readiness checklist—aligned to ISO 14064 and ISAE 3410—helps you map controls to risks across Scopes 1–3, structure a pre-verification data room, and rehearse walkthroughs and Q&A. Quizzes throughout reinforce learning, and by the end, you will be equipped to lead or support verification engagements and integrate credible assurance into sustainability reports and regulatory filings.</p>
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