Course Description

Why is external assurance gaining momentum — and why is it becoming mandatory?
How does assurance work under the CSRD and ESRS frameworks?
And most importantly, how can your organisation prepare effectively?

This course provides a practical and strategic overview of external assurance in the ESRS context. With the Corporate Sustainability Reporting Directive (CSRD) introducing mandatory assurance, organisations must ensure that sustainability disclosures are not only complete, but also credible, traceable, and independently verified.

You will learn:

• Why external assurance is becoming standard in sustainability reporting
• How ESRS assurance requirements differ from traditional approaches
• The key drivers behind the EU’s shift from limited to reasonable assurance
• How to prepare before assurance begins — reducing risks, improving readiness, and engaging smoothly with verifiers

By the end of this course, you will be able to prepare and guide your organisation through ESRS external assurance, ensuring credible, compliant, and strategically valuable sustainability disclosures.

This course goes beyond compliance — it shows how assurance adds strategic value by building trust, strengthening stakeholder confidence, and reinforcing responsible governance.

 

Course Content / Training Agenda

Delivery format: Online training with regulatory context, practical guidance, and preparation strategies.

Introduction

• Course objectives and concepts
• Why assurance matters in CSRD/ESRS reporting

Part 1: The Process of External Assurance

• What assurance is and how it differs from audits
• Core principles of sustainability assurance
• The value of assurance for internal systems and external stakeholders

Part 2: Assurance under the CSRD

• Overview of CSRD provisions for ESRS reporting
• Mandatory limited assurance and progression to reasonable assurance
• Deadlines, national transpositions, and emerging practices
• Impact on corporate reporting responsibilities

Part 3: Preparing for Assurance – Practical Steps

• When to start preparing and what to prioritise
• Structuring internal data, systems, and documentation
• Building a readiness roadmap for assurance providers
• Tips for smooth collaboration and minimising assurance costs

Wrap-Up

• Summary of key lessons
• Common pitfalls to avoid
• Strategic next steps to prepare for upcoming assurance obligations

All participants receive course slides, preparation checklists, and a Certificate of Completion.

 

Target Audience

This course is for professionals seeking clarity on sustainability assurance in the ESRS/CSRD context.

Ideal for:

• ESG and sustainability professionals preparing for third-party assurance
• CSRD compliance teams and sustainability leads
• Finance and audit professionals managing assurance processes
• Consultants advising on assurance readiness
• Assurance providers or those planning to engage them

 

Skills You Will Acquire

By the end of this course, you will be able to:

• Define external assurance, its purpose, and global trends
• Explain the assurance process for ESRS disclosures (levels, timing, costs, differences from audits)
• Identify the most common assurance standards (e.g., ISAE 3000, AA1000AS)
• Understand CSRD requirements and national transpositions on assurance
• Outline how to structure internal reporting systems for efficient and credible assurance

 

These skills ensure your organisation is not only compliant but also ready to build trust through verified disclosures.

 

Course Information

• Duration: 1 day
• Language: English or Bosnian/Croatian/Serbian
• Delivery Options: Live remote training or face-to-face workshops
• Prerequisites: No prior knowledge required
• Certificate: Certificate of Completion (issued by GRI Academy — see example)
• Course Fees: View Course Fees (including available discounts)
• What We Offer: Explore Course Benefits (tekst ispod)
• SDG Alignment: Your Contribution to Achieving the UN SDGs (tekst ispod)
• Note: This course is part of the ESRS Professional Certification Program

 

Top 3 Relevant Sustainable Development Goals (SDGs)

SDG 16: Peace, Justice and Strong Institutions

• Promotes transparency, credibility, and accountability
• Builds public trust through verified reporting
• Strengthens governance and institutional integrity

SDG 12: Responsible Consumption and Production

• Ensures accuracy of environmental and social impact reporting
• Reinforces accountability for value chain impacts and production practices
• Increases confidence in disclosures on resources, waste, and labour practices

SDG 17: Partnerships for the Goals

• Encourages collaboration between organisations and assurance providers
• Builds readiness for externally validated reporting
• Supports alignment with international frameworks and cooperative governance

 

What We Offer

Live, Expert-Led Online Sessions – combining regulation, strategy, and practice
Practical Guidance – readiness checklists, tips, and preparation tools
Peer Exchange – discussions on challenges and best practices
Smart Learning Tools – templates, glossaries, and process roadmaps
EU & Local Relevance – tailored guidance for CSRD implementation
Direct Trainer Access – personalised feedback and Q&A