Program Overview

Program Overview

The Sustainability Audit Certificate is a program offered by the Université Paris Dauphine - PSL. This program is designed to provide participants with the knowledge and skills necessary to conduct sustainability audits.

Structure Program

The program consists of 14 days of instruction, covering various topics related to sustainability auditing, including:

• Reception and quantified framing of the challenges of the ecological transition
• History of the concept of CSR: from soft law to French and European legislative texts
• Institutions
• The missions of the sustainability auditor within the framework of the CSRD and the creation of the new profession regulated by the order of December 2023
• ESRS / European Sustainability Reporting Standards
• Methodology: collection of information and construction of data / How to construct your reporting
• Introduction to carbon accounting
• Taxonomy
• Construction of reporting – Case studies
• ESRS Environmental and Social Themes
• ESRS Governance Theme
• Information tagging
• The sustainability report
• Audit mission carried out within the framework of an independent firm
• Relationship with the auditor responsible for certifying the accounts
• Carrying out a sustainability audit mission
• Audit mission within the framework of an independent firm - relationship with the lawyer
• Case study (preparation and presentation) and 1 MCQ

Educational Modalities

The program uses a variety of teaching methods, including:

• Face-to-face courses on the premises of Paris Dauphine University - PSL
• Alternation of lectures, role-playing and case studies in sub-groups to promote interactivity
• Sharing experiences

Evaluation Terms

To obtain the certificate, participants must pass the following evaluations:

• 1.5 hours of multiple choice questions of 200 questions (validated with a minimum of 90% correct answers)
• A grand oral: Oral presentation before a jury of work on a practical case prepared during the defense day (preparation: 2.5 hours / defense: 20 minutes), with a minimum score of 10

Program Details

The program is designed to provide participants with a comprehensive understanding of sustainability auditing, including the latest regulations and standards. The program covers various topics, including the history of CSR, institutions, and the role of the sustainability auditor. Participants will also learn about the European Sustainability Reporting Standards (ESRS) and how to apply them in practice. The program includes case studies and group work to facilitate learning and interaction among participants.