The course is comprised of six online modules:
- Materiality
- Overview of sustainability and identifying sustainability issues
- Materiality Assessment
- Environmental
- Overview and Importance of Environmental Topics for CPAs
- Greenhouse Gases and Climate Change
- Other Environmental Topics
- Social
- Overview and Importance of Social Issues for CPAs
- Regulatory and Compliance Issues
- Social Issues: Human Rights
- Social Issues: Diversity, Equity, and Inclusion
- Rights of Indigenous Peoples and Communities
- Organizational Issues
- Governance
- Governance Perspective
- ESG’s Financial Implications
- ESG Implementation Challenges
- Economic
- Economic Sustainability Overview
- Economic Sustainability in Action
- Sustainable Procurement
- Financial
- 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).