Introduction to CSRD and ESRS

The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) establish the European framework for corporate sustainability reporting.

This course provides an accessible introduction to the principles, objectives and main requirements of this regulatory framework, taking recent developments into account.

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

• Understand the objectives and key principles of the CSRD.

• Identify companies within scope and the main reporting obligations.

• Understand the structure and purpose of the ESRS.

• Explain the concepts of impacts, risks and opportunities (IROs) and double materiality.

• Identify the main steps involved in preparing a sustainability report.

1. Understanding the European regulatory framework

• CSRD objectives and key principles

• Scope and main reporting obligations

• Links with other European regulations

2. Introducing the ESRS

• Overall structure of the standards

• Environmental, social and governance (ESG) dimensions

• Main disclosure requirements

3. Understanding sustainability reporting fundamentals

• Impacts, risks and opportunities (IROs)

• Double materiality principle

• Key stages of a sustainability reporting project

Anyone seeking an initial understanding of the CSRD and ESRS, including professionals working in sustainability, finance, HR, legal, compliance and management functions.

Prerequisites: None.

A combination of expert input, practical examples, questions and answers, and simple application exercises.

The attendance certificate can be downloaded 24 hours after the training course via your client portal.