ESG and Sustainability Reporting

Programme Summary

Develop a reporting process that connects sustainability evidence with stakeholder and business decisions. Participants distinguish impact materiality from financial materiality, identify applicable reporting expectations and organise reliable environmental, social and governance data. An integrated reporting case builds topic priorities, disclosure controls and a preparation roadmap, with clear recognition that requirements depend on jurisdiction, sector, reporting purpose and organisational circumstances.

Training Objectives

1 Clarify sustainability reporting purposes and applicability; 2 Distinguish impact and financial materiality assessments; 3 Strengthen ownership of sustainability data and evidence; 4 Improve balanced disclosure and internal review; 5 Develop a practical reporting preparation roadmap.

Learning Outcomes

1 Map reporting expectations to a defined organisation; 2 Assess topics through two distinct materiality lenses; 3 Define metrics data owners and evidence controls; 4 Draft a balanced disclosure with stated limitations; 5 Prepare an accountable reporting readiness roadmap.

Target Audience

Sustainability Managers; ESG Analysts; Finance Managers; Corporate Reporting Managers; Risk Managers; Governance Officers.

Target Industries

Manufacturing; Financial Services; Energy; Real Estate; Retail; Listed Corporate Groups.

Course Contents

• Module 1 Reporting Purpose and Applicability: Reporting users and decision information needs; Jurisdiction sector and listing requirement checks; Voluntary commitments and contractual reporting expectations.
• Module 2 Organisational Context and Value Chains: Business model operations and geographic footprint; Upstream downstream and business relationship boundaries; Reporting entity period and connected information.
• Module 3 Impact Materiality Assessment: Actual potential positive and negative impacts; Severity likelihood and stakeholder affectedness; Prioritising significant impacts including human rights.
• Module 4 Financial Materiality Assessment: Risks opportunities and effects on prospects; Cash flows financing access and capital costs; Time horizons and investor decision relevance.
• Module 5 Connecting Materiality Perspectives: Distinct assessment lenses and shared evidence; Double materiality where requirements call for it; Documenting judgements thresholds and review decisions.
• Module 6 Governance Strategy and Management Disclosures: Oversight accountability and management responsibilities; Strategy resilience and resource allocation links; Policies actions and performance against commitments.
• Module 7 Environmental Information and Metrics: Energy emissions water waste and biodiversity; Boundaries methods units and comparative data; Avoiding inconsistent footprint and intensity comparisons.
• Module 8 Social and Governance Information: Workforce health safety and development measures; Supply chain labour and human rights evidence; Business conduct and governance control information.
• Module 9 Data Ownership and Internal Controls: Metric definitions systems and accountable owners; Estimation methods checks and evidence traceability; Corrections restatements and approval controls.
• Module 10 Disclosure Preparation and Balanced Communication: Material narrative and quantitative information; Targets progress challenges and reporting limitations; Clear presentation without unsupported sustainability claims.
• Module 11 Review Assurance Readiness and Publication: Internal challenge and evidence review trails; Assurance scope and responsibility distinctions; Publication approvals and ongoing reporting calendars.
• Module 12 Integrated Reporting Preparation Case: Selecting topics and disclosure evidence requirements; Drafting a supported sustainability disclosure; Presenting a practical reporting readiness roadmap.

Assessment

• 60 single best answer questions, including applied scenarios; one mark per question.
• 90 minute invigilated digital examination with identity verification. Approved accessibility adjustments preserve the assessed competence.
• Supplied reference pack and calculator permitted; external internet and AI prohibited.
• Individual applied assessment (45 minutes): Assess two topics using distinct materiality lenses, draft one disclosure from supplied evidence, identify data control gaps and present a reporting preparation plan with accountable owners.
• Assessment criteria: Correct materiality reasoning and applicability distinctions; Reliable metrics evidence and balanced disclosure; Practical data controls and reporting responsibilities.
• Pass each component separately: 45/60 written marks (75%) and at least 70% on the applied task.
• All mandatory criteria must pass: Do not fabricate metrics or conceal material adverse information.
• Individual results and feedback are provided. One reassessment may follow coaching under the published enrolment terms.

Certification

• Successful learners receive a TQCSI Arabia digital Certificate of Successful Completion.
• The certificate records the learner name, exact programme title, teaching hours, completion date and unique verification reference.
• Verified identity, full attendance and separate written and applied passes are required; all mandatory critical criteria must be met.
• Proposed issue target: within 30 calendar days of approved results and settlement of applicable fees.
• Records sustainability reporting preparation skills; it does not confer external reporting credentials or provide assurance on published disclosures.
• Attendance confirmation may record completed hours for unsuccessful learners; it does not certify successful completion.

Programme Profile

Number of daysNumber of daysNumber of days

333

Total teaching hoursTotal teaching hoursTotal teaching hours

18 hours; breaks, pre course work and formal final assessments excluded.18 hours; breaks, pre course work and formal final assessments excluded.18 hours; breaks, pre course work and formal final assessments excluded.

Delegates allowedDelegates allowedDelegates allowed

Maximum 20 delegates.Maximum 20 delegates.Maximum 20 delegates.

Training prerequisitesTraining prerequisitesTraining prerequisites

Familiarity with corporate reporting, sustainability or governance responsibilities is recommended. Participants should interpret basic business performance data and organisational processes.Familiarity with corporate reporting, sustainability or governance responsibilities is recommended. Participants should interpret basic business performance data and organisational processes.Familiarity with corporate reporting, sustainability or governance responsibilities is recommended. Participants should interpret basic business performance data and organisational processes.

Pre course assignment and assessmentPre course assignment and assessmentPre course assignment and assessment

Review a fictional company profile and complete a 30 minute diagnostic on reporting audiences, materiality and evidence quality.Review a fictional company profile and complete a 30 minute diagnostic on reporting audiences, materiality and evidence quality.Review a fictional company profile and complete a 30 minute diagnostic on reporting audiences, materiality and evidence quality.

End of course assessmentEnd of course assessmentEnd of course assessment

60 question written exam (90 minutes) and individual applied task (45 minutes).60 question written exam (90 minutes) and individual applied task (45 minutes).60 question written exam (90 minutes) and individual applied task (45 minutes).

Passing criteriaPassing criteriaPassing criteria

75% written and 70% applied, passed separately; full attendance. All mandatory criteria must pass.75% written and 70% applied, passed separately; full attendance. All mandatory criteria must pass.75% written and 70% applied, passed separately; full attendance. All mandatory criteria must pass.