The course "Statutory Auditors – Sustainability Reporting Assurance (CSRD/ESRS)" is designed for legal auditors aiming to deepen their knowledge of the new European sustainability reporting regulations. Following the implementation of the CSRD Directive (2022/2464) and the ESRS Delegated Regulation (2023/2772), mastering limited and reasonable assurance techniques on sustainability reporting has become essential. This training provides a comprehensive overview of international standards IAASB ISSA 5000 and ISAE 3000 (Revised), including practical application of ethics and independence requirements from the IESBA Code and quality standards ISQM 1 and ISQM 2. The statutory audit legal framework is also explored, referencing Directive 2006/43/EC and Italian Legislative Decree 39/2010. Through practical cases and complex scenarios, participants develop skills to identify appropriate evidence, manage risks of material misstatement, and formulate robust assurance conclusions across various sectors—from utilities to listed companies and multi-site groups. The course aims to equip auditors with the operational and methodological capabilities necessary to operate effectively within the evolving European sustainability reporting landscape.
The pathway is designed for managers, executives, function owners, auditors and professionals. Lessons use validated minimum study time and a contextual tutor; assessments use server-side random selection of questions and answers, session-continuity controls, camera and local audio-activity monitoring during protected tests.
Traceability and reliability: integrity events are logged for authorized review; automated signals do not determine the result on their own.
Purpose, references, delivery method, commercial terms and certificate value, presented clearly and transparently.