Overview      

As sustainability reporting continues to expand, accounting and assurance professionals need to understand how to assess the reliability, accuracy and completeness of ESG and other non-financial information. This webinar provides practical guidance on evaluating ESG data before it is used in sustainability reporting or subjected to assurance. 

Join Sandra Ramaite on 28 September 2026 from 10:00 am to 12:00 pm as she explores the ESG assurance engagement process, from understanding where ESG data originates and evaluating internal controls and supporting evidence, to identifying risks of material misstatement and greenwashing and reaching an appropriate assurance conclusion. The webinar will also introduce ISSA 5000 and its implications for sustainability assurance engagements. 

 Learning objectives     

Attending this webinar will equip you with the following skills:  

• Understand key environmental, social and governance (ESG) metrics and how non-financial information is incorporated into sustainability and corporate reporting. 

• Explain the purpose and key requirements of ISSA 5000, including the distinction between limited and reasonable assurance engagements. 

• Identify and assess ESG reporting risks, including material misstatements, unreliable data, weak internal controls, estimation uncertainty and potential greenwashing. 

• Evaluate ESG data and supporting evidence by applying practical assurance principles to source documentation, calculations, methodologies, controls and reported ESG metrics. 

• Understand the ESG assurance engagement process, from planning and risk assessment through evidence gathering, evaluation of findings, documentation and the final assurance conclusion. 

Content   

The webinar will cover the following topics:  

• ESG & Sustainability Reporting Fundamentals 

• ESG concepts and non-financial information 

• Sustainability KPIs and disclosures 

• Reporting boundaries and materiality 

• Sustainability Reporting Frameworks 

• IFRS S1 and IFRS S2 

• GRI Standards and Integrated Reporting 

• Regulatory and voluntary reporting requirements 

• Sustainability Assurance Framework 

• ISSA 5000 

• Ethical requirements, independence and professional scepticism 

• Practitioner responsibilities and competence 

• Limited vs Reasonable Assurance 

• Levels of assurance 

• Assurance engagement risk 

• Sufficiency and appropriateness of evidence 

• Planning & Risk Assessment 

• Engagement acceptance and scoping 

• Materiality and reporting boundaries 

• Risks of material misstatement 

• Internal Controls & ESG Data Governance 

• Data collection and information systems 

• Controls, reconciliations and audit trails 

• Data integrity and reliability 

• ESG Assurance Procedures & Evidence 

• Inspection, observation, confirmation and recalculation 

• Analytical procedures, sampling and testing 

• Verification of environmental, social and governance metrics 

• Greenwashing & ESG Misstatement Risk 

• Unsupported sustainability claims 

• Misclassification, omissions and double counting 

• Management bias and misleading KPIs 

• Evaluation & Assurance Reporting 

• Evaluation of misstatements and control deficiencies 

• Management representations 

• Limited and reasonable assurance conclusions and reporting 

• Practical ESG Assurance Case Study 

• Verification of ESG source data 

• Testing sustainability KPIs 

• Identifying exceptions and forming an assurance conclusion 

Obtaining your CPD certificate  

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA.  

All attendees are issued with a CPD certificate available in an online profile.    

About the presenter  

Sandra Ramaite 

Sandra Ramaite is a seasoned consultant and Managing Director of Calsan Enviro Solutions, which she also co-founded. With over a decade of experience in circular economy technologies, she specialises in waste reduction, recycling, and waste-to-energy solutions. She holds a National Diploma in Biotechnology from VUT and has complemented her expertise with various certifications in Health, Safety, Quality, and Environmental Compliance, as well as completing a Management Development Program at USB. 

Sandra’s professional journey includes leadership and technical roles such as SHEQ Supervisor, Lab Manager, Waste Alternative Fuel Specialist, and Operations Manager at Interwaste and Lafarge/Afrimat. Her work has encompassed waste assessment, ISO compliance, decarbonisation strategies, and the optimisation of alternative fuels for the cement industry. She is deeply committed to advancing sustainable waste management practices and driving innovation within the environmental sector. 

Who should attend?  

The following persons will benefit from attending this webinar:  

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA.  

• Registered auditors.  

• Audit managers.  

• Trainee accountants.   

 Price               

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:   

If you already have a profile, login and register for the webinar.  

If you don’t have a profile, create a free profile then login and register for the webinar.  

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series).  

Click here to find out about the Technical Resource Centre & CPD Subscription options.    

Additional material    

By attending this webinar you will be provided with:  

• A summarised slide presentation.  

• Reference documents and/or course material where available.  

• You can ask questions during the webinar and you will also have access to the presenter after the webinar.    

Corporate training solutions  

  At the Accounting Academy, we recognize the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritize hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.    

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational goals.     

Contact us    

Have any questions or need any assistance? Contact us today!  

• Online chat through our website.  

• WhatsApp: Start chatting (+27635026114)  

• Phone: 010 593 0466  

• E-mail: ticket@accountingacademy.co.za