Get this course ($470.00)

Online Certificate on CSRD & ESRS Standards (SA15)


Description
The course is designed for sustainability professionals and corporate executives seeking to deepen their expertise in the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). This course equips you with essential knowledge and skills to navigate and comply with the CSRD and ESRS.
Content
  • Welcome!
  • Course Structure
  • Course Introduction by Tutor
  • Module 1: Introduction to CSRD and related legislations
  • Module 1 Introduction
  • Module 1 Suggested Reading
  • CSRD Development
  • CSRD: Goals and Objectives
  • EU Corporate Sustainability Due Diligence Directive (CSDDD)
  • EU Taxonomy
  • Sustainable Finance Disclosure Regulation (SFDR)
  • Relationship between CSRD, SFDR and EU Taxonomy
  • CSRD Application
  • VIDEO: The Corporate Sustainability Reporting Directive Explained for Investors
  • Is your organization required to comply with the CSRD?
  • Compliance with the CSRD: How it can be ensured
  • Compliance with the CSRD: Consequences of non-compliance
  • Critical steps to prepare for the CSRD
  • External Assurance under the CSRD
  • Quiz Module 1
  • Module 2: Introduction to ESRS and Double Materiality requirements
  • Module 2 Introduction
  • Module 2 Suggested Reading
  • ESRS Introduction
  • ESRS Introduction: Challenges and Opportunities
  • Reporting schedule according to ESRS
  • ESRS and other frameworks
  • Qualitative characteristics of information
  • ESRS Fundamental concepts
  • 4 steps a company must take to implement the ESRS standards
  • ESRS and Double Materiality
  • Flowchart to determine disclosures in the ESRS
  • The concept of Double Materiality
  • Understanding Impact & Financial Materiality
  • Double Materiality Assessment
  • Understanding the Double Materiality Matrix
  • Double Materiality Case Study
  • Double Materiality Matrix Examples
  • Quiz Module 2
  • Module 3: ESRS Structure & topic requirements
  • Module 3 Introduction
  • Module 3 Suggested Reading
  • General Structure
  • Cross - cutting standards
  • Cross - cutting standards
  • ESRS 1 (General requirements)
  • ESRS 2 (General disclosures)
  • ESRS 2 - Strategy
  • ESRS 2 - Management of impacts, risks and opportunities
  • ESRS 2 - Metrics and targets
  • ESRS 2 - Basis for preparation
  • ESRS 2 - Governance
  • Topical Standards
  • Environmental Topical Standards ESRS E1 – E5
  • Detailed Breakdown of ESRS E1 – E5
  • Environmental Topical Standards - E1 Climate Change Example by SGL Group
  • Social and Governance Standards ESRS S1 – S4, G1
  • Detailed Breakdown of ESRS S1 – S4
  • Detailed Breakdown of Governance Standard ESRS G1
  • Social Topical Standards - ESRS S2 Workers in the value chain Example by Arla
  • Governance Topical Standard - ESRS G1 Business Conduct Example by SGL Group
  • ESRS Overview Example by Arla
  • ESRS Index Example by SGL Group
  • ESRS Mandatory Disclosures
  • Sustainability Statement
  • Sustainability Statement Structure
  • Quiz Module 3
  • Module 4: From GRI to ESRS Reporting
  • Module 4 Introduction
  • Module 4 Suggested Reading
  • Reporting with GRI and ESRS Standards
  • Impact Materiality on ESRS and GRI
  • GRI vs. ESRS
  • Differences between ESRS and GRI reporting
  • VIDEO: A Comparative Study: CSRD vs. GRI Standards by The CSRD Compass
  • Mapping ESRS Topical Standards with GRI
  • Mapping ESRS Topical Standards with GRI (Table)
  • Example: ESRS E5-5 vs GRI 306: Waste 2020
  • ESRS Reporting Case Study: Arla
  • ESRS Reporting Case Study: BW Offshore
  • ESRS Reporting Examples: Škoda Auto and Scan Global Logistics
  • Quiz Module 4
  • Comparing ESRS with ISSB Standards
  • ESRS and ISSB Comparison Table
  • Final Quiz & assignment
  • Final Quiz
  • Final Assignment - Question 1
  • Final Assignment - Question 2
  • Final Assignment - Question 3
  • Comprehension Questions
  • WEBINAR
  • CSRD & ESRS: How to comply with CSRD and CSDDD in 3 steps
  • COURSE EVALUATION
  • Course Evaluation
Completion rules
  • All units must be completed
Back