You will understand ESG audit - You will learn what an ESG audit means in practice, what objectives it serves, and how it supports compliance, so you can define its role in your organisation more accurately.
You will navigate key requirements - You will structure the CSRD, CSDDD and ESRS requirements and see how they translate into audit work, making it easier for you to plan activities and assess organisational readiness.
You will run materiality analysis - You will learn how to perform a double materiality analysis step by step, choose the right tools, and identify the ESG topics that truly affect reporting and decision-making.
You will use existing processes - You will see how to embed ESG into your current internal and management audit processes, so you do not have to build everything from scratch and can document actions more effectively.
You will build an ESG audit trail - You will understand the key elements of an ESG audit trail and the principles of reviewing sustainability reports and ESG processes, helping you prepare scope and audit flow with confidence.
You will prepare audit evidence - You will find out which documents and data are essential in an ESG audit and how to protect information properly, reducing formal and operational risks during the review process.
You will assess legal changes - You will understand the accounting law changes effective from 1 January 2025 and determine which entities will be subject to mandatory assurance of ESG statements in practice.
You will work better with auditors - You will learn how to choose an audit firm for ESG assurance, how to prepare for cooperation with the statutory auditor, and what types of opinions may result from the engagement.
ESG audit establishes whether sustainability-related disclosures and processes meet applicable regulatory expectations. The opening section defines the purpose of this type of audit, explains why it matters in practice, and outlines its role in supporting compliance with ESG requirements.
CSRD, CSDDD and ESRS create the formal framework within which ESG audits are planned and assessed. Alongside the regulatory requirements, the section addresses good audit practice and clarifies how internal audit should cooperate with the statutory auditor during assurance work.
Double materiality connects financial relevance with environmental and social impact, making it a key step in ESG reporting and assurance. Participants work through the organizational approach, including the main stages of the analysis and the tools used to carry it out.
Internal audit can be used as a practical mechanism for managing ESG responsibilities without creating a separate control structure from scratch. The section shows how existing audit processes support ESG governance and how management audit helps document actions and evidence.
Conducting an ESG audit involves a defined sequence of activities, from identifying core audit components to examining sustainability reports and related ESG processes. The emphasis is on how the audit trail is built and how consistency between processes and reporting is assessed.
Reliable ESG assurance depends on complete audit evidence and controlled handling of information. This part focuses on the documents required during the audit and on meeting data security obligations so that documentation remains compliant, accessible and properly protected.
From 01.01.2025, changes to the Accounting Act reshape the assurance landscape for ESG reporting. Attention is given to the entities covered by the assurance obligation and to the practical consequences these legal changes have for planning and conducting the audit.
Selecting an audit firm for ESG assurance requires clear criteria, including competence, scope alignment and experience with sustainability reporting. The section also explains what types of statutory auditor opinions may be issued and what they imply for the organization and its disclosures.
ESG fundamentals - You should know the basic concepts of ESG and sustainability so you can work comfortably with examples related to reporting, risks, and audit-related activities during the training.
Understanding company processes - You should understand how organisational processes work, especially reporting, controls, and document flow, because the training links ESG to real operational activities.
Basics of audit or control - You should have a basic understanding of audit, internal control, or compliance so you can more easily analyse the ESG audit trail, documentation, and work with the auditor.
Awareness of regulations - You should be familiar with the main reporting or compliance obligations so you can more quickly understand the impact of CSRD, CSDDD, ESRS, and statutory changes.
