Online course Sustainability Assurance (ISSA 5000)

It is highly relevant for external and internal auditors, accountants in business, controllers, and other finance professionals seeking to navigate the evolving assurance landscape.

The programme also benefits members of audit committees overseeing sustainability reporting, as well as as non-financial auditors such as environmental and social auditors and sector-specific auditors.

Whether you're already working with sustainability data or preparing to enter the field, this course provides the essential knowledge and tools to lead with confidence.

Prerequisites:

• Knowledge of sustainability reporting requirements (CSRD-ESRS, VSME, the International IFRS Sustainability Disclosure Standards, Global Reporting Initiative or other)
• Master or Bachelor degree
• Affinity with auditing

Learning goals

• Knowledge of international sustainability assurance standards and the European sustainability assurance standards and their application
• Knowledge on how to transform sustainability assurance standards into a working-program for your sustainability assurance engagement
• Knowledge on performing an effective planning process for your own sustainability assurance engagement
• Knowledge on relating a risk assessment to performing further procedures
• Knowledge on translating evidence obtained to the form of conclusion that is provided
• Knowledge on relevant sustainability assurance quality principles and ethical principles to your organisation and sustainability assurance engagement

The demand for sustainability assurance is growing rapidly, driven by increasing regulatory pressure and stakeholder expectations. A key milestone in this development is the implementation of the Corporate Sustainability Reporting Directive (CSRD), which mandates that listed and large non-listed companies perform a limited assurance engagement on their sustainability information in line with the European Sustainability Reporting Standards (ESRS) and the Taxonomy Regulation (Article 8). Although the European Commission initially estimated that around 50,000 companies would be affected, the scope may be adjusted due to the pending Omnibus simplification.

Beyond the EU, other jurisdictions are also introducing mandatory sustainability assurance requirements, while a growing number of companies worldwide are voluntarily seeking independent assurance of their ESG disclosures.

ISSA 5000

To support a consistent and globally applicable approach, the International Auditing and Assurance Standards Board (IAASB) issued the International Standard on Sustainability Assurance (ISSA 5000) at the end of 2024. This standard provides a comprehensive framework for both limited and reasonable assurance engagements and serves as the foundation for the forthcoming European Sustainability Assurance Standard, expected by the end of 2026.

The Online course Sustainability Assurance (ISSA 5000) is designed to equip professionals with in-depth knowledge of the sustainability assurance process based on ISSA 5000. The content is criteria-neutral, making it applicable across various reporting frameworks, including CSRD/ESRS, VSME, the IFRS Sustainability Disclosure Standards, and the GRI Standards.

Once the draft European Sustainability Assurance Standards are released, they will be integrated into the course material.

Course set-up

Each session is supported by a curated selection of preparatory reading and short video lectures that introduce key concepts in advance. To offer flexibility, all session recordings remain available for two weeks after each lecture.

Participants will access the sessions, all course materials, assignments, and recordings through the University of Groningen Business School’s online learning environment.

Each module includes a brief practical assignment, allowing participants to directly apply what they’ve learned to real-world assurance scenarios.

Course dates 2026 (Fridays)

6, 20 and 27 March
10 and 24 April
8 and 22 May
5 and 19 June
4 and 18 September
2, 16 and 30 October
13 and 27 November

Course content

5 modules, consisting of 3 online lectures each

Module 1: Engagement acceptance
Scope subject matter, objective of the assurance engagement, level of assurance, suitable criteria, ethical requirements and quality management

Module 2: Procedures and planning the sustainability assurance engagement
Understanding the business, understanding the reporting process, evaluating the company’s double materiality process and performing the auditor’s materiality assessment

Module 3: Procedures and planning the sustainability assurance engagement
Understanding governance and internal control and performing an assessment of risk of material misstatements

Module 4: Performing tests of control and substantive procedures
Understanding the various sustainability assurance procedures for quantitative and descriptive information

Module 5: Evaluating evidence and concluding the assurance engagement
Evaluating when sufficient, appropriate evidence has been obtained and understanding the various types of assurance conclusions and the way an assurance report is most informative

> Download the brochure for an in-depth look at the session topics

They have been working in the area of sustainability reporting and assurance for over 30 years and have always combined performing sustainability assurance engagements at clients with (international) standard setting (including within the IAASB), teaching and writing articles. In addition, there are several guest lecturers that will share their experience.

Key lecturers

Prof.dr. Nancy Kamp-Roelands has been a professor of non-financial information, integrated reporting, and assurance at the University of Groningen since 2018. Previously, she worked at EY Climate Change and Sustainability Services from 2000–2013 and again from 2016–2021 as an associate partner. During this time, she performed sustainability assurance engagements for large multinational and national clients, including ING, Signify, DSM, ABN AMRO, Akzo Nobel, Dutch Railways, KPN, and various family-owned businesses.

She was the lead author of EY’s first global sustainability assurance methodology and served as the global sustainability assurance coordinator from 2008–2010. During 2016-2018 she led the project team updating the global sustainability assurance methodology.

From 2013–2016, she was deputy director at the IAASB, where she led projects on innovation and audit quality. This included developing the 2016 discussion paper on assurance on emerging forms of external reporting, such as sustainability reporting. She was a member of the IAASB/IFAC Sustainability Expert Advisory Panel from 2005–2011 and contributed to the IAASB project group that developed the first draft of assurance standard ISAE 3410 on greenhouse gas emissions.

Since 1995, she has authored various publications on sustainability assurance for the European Federation of Accountants (now Accountancy Europe) and contributed to its engagement with the European Commission. She has been teaching sustainability assurance since 1995.

Prof.dr. D.A. De Waard is emeritus professor of auditing at the University of Groningen. Since 1992, he has been involved in accountancy education and led the university’s accountancy department for many years. He worked at EY from 1977–2013, where he was one of the founders of EY’s Climate Change and Sustainability Services. As a partner, he carried out numerous sustainability assurance engagements for national and international clients such as ING, Akzo Nobel, Aegon, Port of Rotterdam, Essent, Vattenfall, and Stellantis.

More lecturers

Jurgen Wagenaar MSc is a senior manager at KPMG. He performs sustainability assurance engagements for both national and international clients, including those in the public sector. In addition, he provides advisory services in the field of sustainability reporting. He is also a lecturer in Accounting Information Systems at the University of Groningen, teaching in the bachelor’s, master’s, and executive master program of the accountancy track, as well as in ESG courses of the University of Groningen Business School. He also started his PhD at the University of Groningen.

Klaas Zwaagman is a senior manager at KPMG. He has a background in accountancy and works as a consultant supporting companies in implementing the CSRD. His client portfolio includes large international clients as well as (larger) small & medium sized enterprises (including VSME implementations). In addition to his work at KPMG, he is part-time affiliated with the University of Groningen as a lecturer in Accounting Information Systems.

Adrianca Mens MSc has been working at BDO since 2007. She is a Partner in the Audit & Assurance practice and one of the driving forces behind BDO Sustainability within BDO. For a number of years, she has been performing assurance engagements and advisory services in the field of sustainability reporting for large enterprises. Since 2021, Adrianca has been active as a lecturer at the University of Groningen, where she has delivered lectures on assurance in sustainability reporting in recent years and is one of the core lecturers at UGBS in this field. In addition, she is pursuing PhD   research at the University of Groningen on the leadership of and team dynamics within ESG audit teams.