Preparing for External Assurance for ESRS Reporting
/ Start Early. Strengthen Reporting Systems. Build Assurance Readiness.
Course Description
External assurance plays an increasingly important role in strengthening the credibility, reliability and transparency of sustainability information. This live, instructor-led course provides a practical introduction to the value and process of external assurance, the assurance requirements associated with CSRD and ESRS reporting, and the steps organisations can take to prepare effectively. Through guided discussions, practical examples and readiness-focused activities, participants learn how sustainability assurance differs from financial auditing, the distinction between limited and reasonable assurance, which assurance standards and providers may be relevant, and how governance, data collection, documentation and internal controls support a smoother and more efficient assurance engagement.
English or Bosnian/Croatian/Serbian
Live Online
Face-to-Face
Tailored
Learning Outcomes
By the end of the course, participants will be able to:
define external assurance, its value, importance to stakeholders and current trends;
explain the external assurance process for sustainability reporting, including timing, costs, levels of assurance and its distinction from financial auditing;
state the commonly used standards for sustainability assurance;
describe the assurance requirements under the CSRD;
understand uncertainties in national transposition of the CSRD and identify where to access current information on reporting and assurance requirements; and
describe the key elements of a strong reporting system that supports preparation for external assurance of ESRS reporting.
Course
Structure
The workshop combines licensed GRI content with guided discussions, knowledge checks and practical readiness guidance, helping participants understand the assurance process and strengthen the systems, documentation and controls needed for ESRS reporting.
Introduction
- Learning objectives and key assurance concepts
- Why external assurance matters for credible sustainability reporting
Part 1:
The Process of External Assurance
- The purpose and value of external assurance
- Voluntary and mandatory assurance
- The five core elements of an assurance engagement
- Limited and reasonable assurance
- Common sustainability assurance standards
- Differences between sustainability assurance and financial auditing
Part 2:
External Assurance on ESRS Reporting
- Assurance requirements associated with CSRD and ESRS reporting
- Scope of the assurance engagement
- National implementation considerations and eligible assurance providers
- Main stages of the assurance process
- Timing, resources, costs and the importance of early preparation
Part 3:
Preparing for External Assurance
- Conducting an assurance-readiness or gap assessment
- Establishing governance, roles and responsibilities
- Strengthening data collection, consolidation and internal controls
- Documenting methodologies, assumptions, estimates and evidence
- Preparing narrative, quantitative and value chain information
- Building traceable audit trails and addressing reporting limitations
- Working effectively with the assurance provider
Wrap-Up
- Key readiness principles and common pitfalls
- Final knowledge check
- Reflection, Q&A and next steps
Together, the course progresses from understanding the principles and process of sustainability assurance to preparing the reporting systems, evidence and internal controls needed for an effective ESRS assurance engagement.
Who
Should Attend
This course is particularly suitable for:
sustainability and ESG professionals preparing ESRS reporting for external assurance;
corporate reporting and CSRD project teams;
finance, accounting, controlling and corporate-reporting professionals;
internal audit, risk, compliance and legal professionals;
data owners and system owners responsible for sustainability information;
professionals responsible for governance, internal controls and reporting documentation;
consultants and professional advisers supporting assurance readiness; and
assurance professionals and teams preparing to appoint or work with an external assurance provider.
The course is suitable both for participants new to sustainability assurance and for experienced professionals seeking to strengthen their understanding of ESRS assurance requirements and readiness practices.
Course
Information
Duration:
One-day live workshop
Language:
English or
Bosnian / Croatian / Serbian
Delivery Options:
Scheduled Live Online, Face-to-Face at the University of Sarajevo, or tailored in-house delivery worldwide
Prerequisites:
No specific prior knowledge is required
Recommended Preparation:
Participants are encouraged to download and review the current ESRS before attending the course
Course Materials:
Applicable licensed course materials and a dedicated participant booklet
Certificate:
Digital GRI Certificate of Completion, available after completing the course and the required GRI feedback survey
️Approved CPD Hours:
5 CPD Hours
Professional Certification Pathway:
This course is one of six required courses within the GRI Certified ESRS Sustainability Professional pathway
Course Content Updates:
Course content is reviewed before each cohort to reflect key CSRD and ESRS regulatory and standard-setting developments
Important Regulatory Note
Assurance requirements, applicable standards and eligible assurance providers may vary by jurisdiction and continue to evolve. Participants should verify current national requirements with their legal advisers, relevant professional bodies or prospective assurance provider.
Group & In-House Options
10% discount for groups of five or more participants from the same institution
Custom pricing for larger groups, institutional programmes and donor-funded initiatives
Tailored in-house training is available worldwide and quoted separately based on group size, location and logistics
Meet the
ESRS Training Team
Ready to Strengthen Your ESRS Assurance Readiness?
Build the reporting systems, documentation and internal controls needed to support a smoother, more efficient and credible external assurance process.
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