Deep Dive into Sustainability – Understanding E, S, and G

Continue your journey with a deep dive into sustainability and ESG (environmental, social and governance). This course provides in-depth analysis into ESG topics that are impacting various organizations across most sectors and industries.

Event Details

Location and date:
Online (English) On-Demand Event

The second course in the Sustainability and ESG Certificate will include in-depth knowledge and resources in sustainability and environmental, social and governance (ESG) issues that are important for CPAs and other business professionals. It will also provide materiality, financial, economic and data perspectives. The learner will walk away upskilled in new and trending areas where CPAs are needed to create value for their organizations.

The competency of Sustainability is one of the largest disruptions in the profession in over 100 years and this certificate will position you to add value to your organization’s future.

This is the second of four courses within the certificate program: A New Frontier, Sustainability and ESG for CPAs.

Learning objectives:

  • Explain key environmental, social, economic and governance issues
  • Communicate why materiality is important and how to perform a materiality assessment
  • Assess how stakeholders impact materiality, collect information from stakeholders, and prioritize material topics
  • Describe how key environmental, social, economic and governance issues impact organizations
  • Describe the different frameworks that organizations can use to manage environmental, social, economic and governance issues
  • Explain how sustainability impacts financial decisions
  • Describe how to monetize the benefits of sustainability and create value for stakeholders

The course is comprised of six online modules:

  1. Materiality
    1. Overview of sustainability and identifying sustainability issues
    2. Materiality Assessment
  2. Environmental
    1. Overview and Importance of Environmental Topics for CPAs
    2. Greenhouse Gases and Climate Change
    3. Other Environmental Topics
  3. Social
    1. Overview and Importance of Social Issues for CPAs
    2. Regulatory and Compliance Issues
    3. Social Issues: Human Rights
    4. Social Issues: Diversity, Equity, and Inclusion
    5. Rights of Indigenous Peoples and Communities
    6. Organizational Issues
  4. Governance
    1. Governance Perspective
    2. ESG’s Financial Implications
    3. ESG Implementation Challenges
  5. Economic
    1. Economic Sustainability Overview
    2. Economic Sustainability in Action
    3. Sustainable Procurement
  6. Financial
    1. Financial and ESG Data

The course includes interactive e-Learning slides, audio, video, knowledge checks and an end-of-module multiple-choice quiz (needing 80% or higher with three attempts).

Additional options and pricing may be available. See pricing and registration for more details.


20 CPD hour(s)
Pricing & registration

You will learn about:

  • Refresh on financial materiality vs. double materiality
  • Materiality assessment practice
  • Greenhouse gas emissions
  • Climate change, biodiversity
  • Circular economy
  • Diversity, equity, inclusion
  • Rights of Indigenous Peoples / Truth and Reconciliation
  • Labour Management
  • Greenwashing and other washings
  • Board oversight related to ESG
  • Power of partnerships
  • Direct and indirect economic impacts
  • Sustainable procurement
  • Transforming ESG non-financial performance into financial value
  • ESG data

Who should attend?

The certificate and its courses are intended toward upskilling two distinct groups of professionals:

CPAs that have at least two to 10+ years of designated experience and MBA / business professionals that work in:

  • the private sector (e.g., publicly listed companies, private companies)
  • public accounting firms
  • management / consulting firms
  • Within those groups, we expect the following roles to align with this course and its objectives:

  • New CPA and business roles in sustainability and climate change
  • Reporting Lead / Manager roles in public reporting (e.g., MD&A, AIF (annual information form), analyst reports / presentations, etc.)
  • Financial Statement preparers
  • Senior / Executive leaderships roles
  • Sustainability and ESG considerations are fundamentally changing how organizations plan and execute their strategy and operate and in doing so, are impacting the entire career spectrum. This product is designed with inclusion in mind; there is something for everyone.

More Details:

You may also be interested in:

A new frontier for environmental, social and governance (ESG) issues is upon us. Learn how to navigate environmental and social risks and opportunities at this event for CPAs, leaders and other professionals from every industry.

Add value to your organization with an introduction to the history and landscape of Sustainability and ESG. This course level sets on why ESG and sustainability risks, and opportunities, are important for CPAs and other professionals.


Please contact:

Member Development and Support
Tel: 1-800-268-3793
Email: [email protected]