ESRS Reporting Standard - Gouvernance: Advanced

Governance reporting under the ESRS goes beyond describing governance structures. Organisations must be able to explain how business conduct, corporate culture and related policies and processes address material governance impacts, risks and opportunities.

This advanced course focuses on ESRS G1 - Business Conduct and its interaction with the governance disclosures required under the cross-cutting ESRS. It provides a practical framework for translating governance-related IROs into relevant policies, actions, targets, metrics and supporting evidence.

Through practical examples and exercises, participants develop their ability to assess governance disclosures, connect reporting requirements with existing governance and compliance processes, and identify opportunities to improve reporting quality.

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

• analyse the role of governance information within the ESRS reporting architecture;

• translate material governance IROs into relevant reporting requirements and disclosures;

• apply ESRS G1 requirements to business conduct and corporate culture topics;

• identify relevant policies, actions, targets, metrics and supporting evidence;

• connect sustainability reporting with existing ethics, compliance and governance processes;

• review governance disclosures and identify gaps, inconsistencies and areas for improvement.

Understanding governance reporting under the ESRS

• Position of governance information within the ESRS architecture

• From material governance IROs to disclosure requirements

• Interaction between cross-cutting governance disclosures and ESRS G1

ESRS G1 - Business Conduct

• Corporate culture and business conduct policies

• Prevention and detection of corruption and bribery

• Whistleblower protection

• Political influence and lobbying activities

• Supplier relationships and payment practices

Policies, actions, targets and metrics

• Translating governance IROs into policies and actions

• Defining meaningful targets and indicators

• Governance metrics and supporting evidence

• Data ownership, controls and traceability

Practical reporting workshop

• Reviewing governance disclosures

• Connecting governance practices with reporting requirements

• Identifying gaps, inconsistencies and areas for improvement

This advanced course is designed for:

• Sustainability and ESG professionals;

• Compliance, legal, ethics and governance professionals;

• Risk and internal audit professionals;

• Finance and reporting professionals involved in sustainability reporting;

• Consultants and advisers supporting organisations with ESRS implementation.

A good understanding of sustainability reporting, CSRD and the general ESRS architecture is recommended. This course is designed as an advanced deep dive rather than an introduction to the ESRS.

The course combines expert input with practical application. Concepts and reporting requirements are illustrated through concrete examples, exercises and the review of sustainability disclosures. Participants are encouraged to connect the topics covered with the reporting challenges encountered in their own organisations.

• expert-led explanations and discussion;

• practical examples and reporting cases;

• application exercises and workshops;

• review and analysis of disclosures;

• exchange of experience and good practices.