Auditing and Governance Risk and Compliance

Auditing Carbon and Energy Data

Carbon and energy figures are now disclosed to investors and regulators and need the same rigour as financial data. This course covers auditing carbon and energy data: reporting boundaries, data flows and controls, emission factors and calculations, estimation methods, documentation and preparing for external assurance.

5 days Classroom or live online English

Smart Horizon Certified - Global Leadership Consultants

Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

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Why attend

From knowledge to real-world impact.

Errors in carbon reporting can lead to greenwashing accusations. You will learn to provide assurance over environmental data.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

Difficulty translating subject knowledge into practical workplace decisions.
Inconsistent approaches to the activities covered in the course outline.
Lack of a structured plan for applying and reviewing new skills.

Course methodology

How you will learn.

Data flow mapping, calculation testing exercises, case studies and assurance readiness reviews.

Course objectives

What you'll take away.

By the end of this course, participants will be able to:

Understand carbon and energy reporting requirements
Map data flows and controls
Test calculations and emission factors
Evaluate estimates and assumptions
Review documentation and evidence
Prepare for external assurance

Target audience

Who should attend.

This course is suitable for:

Internal auditors
Sustainability reporting teams
Finance controllers
Environmental managers
Assurance professionals

Target competencies

Capabilities you will build.

Participants will develop competencies in:

Data flow mapping
Calculation testing
Estimate evaluation
Evidence review
Assurance readiness

Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1Carbon Reporting

09:00–10:08Reporting frameworks
10:08–11:00Scopes and boundaries
11:00–11:30Coffee break
11:30–11:45Scopes and boundaries (continued)
11:45–12:53Risks of misstatement
12:53–14:00Exercise

Day 2Data Flows

09:00–10:08Energy and fuel data
10:08–11:00Systems and spreadsheets
11:00–11:30Coffee break
11:30–11:45Systems and spreadsheets (continued)
11:45–12:53Controls
12:53–14:00Workshop

Day 3Calculations

09:00–10:08Emission factors
10:08–11:00Conversion
11:00–11:30Coffee break
11:30–11:45Conversion (continued)
11:45–12:53Recalculation
12:53–14:00Exercise

Day 4Estimates

09:00–10:08Estimation methods
10:08–11:00Assumptions
11:00–11:30Coffee break
11:30–11:45Assumptions (continued)
11:45–12:53Uncertainty
12:53–14:00Case study

Day 5Assurance

09:00–10:08Evidence
10:08–11:00Assurance readiness
11:00–11:30Coffee break
11:30–11:45Assurance readiness (continued)
11:45–12:53Reporting
12:53–14:00Action plan

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon UK certificate of attendance. Smart Horizon UK programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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