Mastering CSRD and ESRS - From IRO Identification to a Sustainability Report
Organisation & Transformation de l’EntrepriseEn collaboration avec:
Description
Introduction
The European sustainability reporting landscape is evolving rapidly. Changes to the CSRD and the ESRS are reshaping reporting requirements, while organisations continue to face a key challenge: turning regulatory requirements into a structured, reliable and actionable reporting process.
This programme provides a practical journey through the main stages of sustainability reporting, from understanding the regulatory framework and identifying impacts, risks and opportunities (IROs) to conducting a double materiality assessment and preparing a sustainability statement.
Through live online sessions, practical exercises and a continuous case study, participants progressively apply the concepts and methodologies covered throughout the programme. The objective is not only to understand CSRD and ESRS requirements, but to develop the skills needed to translate them into practice within an organisation.
An optional Assessment Centre and individual examination provide participants with the opportunity to further apply their learning and validate the competencies acquired throughout the programme.
Objectives
By the end of the programme, participants will be able to:
analyse the European sustainability reporting framework and identify the main CSRD and ESRS requirements applicable to an organisation;
plan and structure a sustainability reporting project by defining appropriate governance, roles, responsibilities and implementation steps;
map an organisation's value chain and identify relevant sustainability-related impacts, risks and opportunities (IROs);
identify relevant stakeholders and determine appropriate approaches to stakeholder engagement;
conduct and document a double materiality assessment by applying impact and financial materiality criteria;
translate material IROs into relevant ESRS disclosure requirements and entity-specific information;
structure a sustainability statement in accordance with ESRS requirements;
apply environmental, social and governance reporting requirements to material sustainability matters;
organise ESG data collection and establish appropriate processes to support data quality, traceability and evidence;
prepare clear, consistent and decision-useful sustainability disclosures;
identify the key requirements for preparing sustainability information for assurance.
Programme
Phase 1 – Planning the Sustainability Reporting Project
Total duration: 4.5 hours
Session 1 – The European Sustainability Reporting Landscape: CSRD, Omnibus & ESRS
Duration: 1.5 hours
CSRD scope, timelines and Omnibus developments
Structure and role of the ESRS
Links with other European sustainability regulations
Session 2 – Planning and Governing a Sustainability Reporting Project
Duration: 3 hours
Project roadmap and implementation stages
Governance, roles and responsibilities
Internal mobilisation and project management
Practical insights from an organisation's reporting journey
Phase 2 – Identifying and Assessing IROs
Total duration: 10.5 hours
Session 3 – Understanding the Value Chain and Identifying IROs
Duration: 2.5 hours
Mapping the value chain
Identifying impacts, risks and opportunities
Sectoral and business-specific factors
Session 4 – Stakeholder Engagement
Duration: 2.5 hours
Stakeholder mapping
Engagement methods
Integrating stakeholder perspectives
Session 5 – Conducting a Double Materiality Assessment
Duration: 3 hours
Impact and financial materiality
IRO assessment: thresholds, scoring and qualitative criteria
Documenting and justifying decisions
Session 6 – From Material IROs to ESRS Disclosure Requirements
Duration: 2.5 hours
Mapping IROs to ESRS
Disclosure requirements and datapoints
Entity-specific information
Phase 3 – Developing the Sustainability Report
Total duration: 20.5 hours
Session 7 – Structuring an ESRS Sustainability Report
Duration: 2.5 hours
ESRS 1 and ESRS 2
Report structure
Governance, strategy, policies and targets
Session 8 – Environmental Reporting (ESRS E1–E5)
Duration: 5 hours
Climate, pollution, water, biodiversity and circular economy
Policies, actions and KPIs
Transition plan and GHG emissions
Session 9 – Social Reporting (ESRS S1–S4)
Duration: 3 hours
Workforce and value chain workers
Communities and consumers
Social policies and indicators
Session 10 – Governance Reporting (ESRS G1)
Duration: 2.5 hours
Business conduct and ethics
Anti-corruption and whistleblowing
Governance indicators
Session 11 – Collecting ESG Data and Managing Evidence
Duration: 2.5 hours
Data owners and collection
Estimates and data quality
Controls and evidence
Session 12 – Writing the Sustainability Statement
Duration: 2.5 hours
Drafting disclosures
Linking narrative and KPIs
Consistency and clarity
Session 13 – Preparing for Assurance and Good Reporting Practices
Duration: 2.5 hours
Limited assurance
Audit trail
Good reporting practices
Optional Phase 4 – Assessment & Certification
Total duration: 8 hours
Participants wishing to validate the competencies acquired throughout the programme may complete the optional Assessment & Certification phase.
Session 14 – Assessment Centre: Integrated Case Study – Part I
Duration: 3 hours
Company case analysis
Review of IROs and materiality
Team decision-making and justification
Session 15 – Assessment Centre: Integrated Case Study – Part II
Duration: 3 hours
ESRS reporting recommendations
Presentation and defence of recommendations
Competency assessment
Final Examination – Online Individual Examination
Duration: 2 hours
Regulatory knowledge
Double materiality and ESRS
Individual validation of overall competency
Target Audience
This programme is designed for professionals involved in the preparation, coordination, implementation or assurance of sustainability reporting, including:
Sustainability and ESG managers and officers;
Finance and controlling professionals;
Risk, compliance and legal professionals;
Internal audit and assurance professionals;
CSR and sustainability professionals;
Professionals responsible for ESG data collection and reporting;
Consultants and advisers supporting organisations with CSRD and ESRS implementation;
Managers involved in sustainability governance, strategy or reporting projects.
A basic understanding of corporate sustainability or ESG topics is recommended. Previous in-depth knowledge of the CSRD or ESRS is not required.
Assessment of Learning
Participants who choose the optional Assessment & Certification phase complete two complementary forms of summative assessment.
To obtain certification, participants must attend at least 85% of the programme and achieve a minimum assessment score of 60%.
Learning is assessed progressively throughout the programme through practical exercises, case-based activities, discussions and deliverables related to the continuous company case.
Collective Assessment Centre – 6 hours
Participants work on an integrated business case requiring them to mobilise the knowledge and methods acquired throughout the programme.
The Assessment Centre evaluates their ability to:
analyse a business situation from a sustainability reporting perspective;
identify and assess relevant IROs;
apply double materiality principles;
translate material IROs into relevant ESRS reporting requirements;
formulate and justify appropriate reporting decisions;
present and defend their recommendations.
The Assessment Centre combines collaborative work with the assessment of the competencies demonstrated by participants.
Individual online examination – 2 hours
The individual examination complements the Assessment Centre by validating each participant's individual understanding of:
the European sustainability reporting framework;
CSRD and ESRS requirements;
IRO identification and assessment;
double materiality;
sustainability reporting principles and practices.
The combination of the Assessment Centre and individual examination makes it possible to assess both the ability to apply the methodology in a realistic professional context and the individual mastery of the underlying concepts and requirements.
Teaching Methods
The programme combines expert input with practical application to support the progressive development of participants' competencies.
Participants progressively apply the concepts introduced during the sessions to a realistic organisational context, from understanding the value chain and identifying IROs to conducting the double materiality assessment and preparing the sustainability statement.
The learning approach combines:
live expert-led online sessions;
practical exercises and workshops;
individual and collaborative activities;
examples inspired by real sustainability reporting practices;
templates and tools that can be adapted to participants' own organisations;
opportunities for discussion and experience sharing between participants and experts.
The programme is designed to move progressively from understanding to application, enabling participants to connect regulatory requirements with the practical challenges encountered by organisations.
Conditions
Support de cours
-
Des supports de cours seront disponibles après les modules respectifs
-
Die Kursunterlagen werden nach den jeweiligen Modulen zur Verfügung gestellt
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Course materials will be made available after the respective modules
Location
Luxembourg
Sessions et horaires
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Tue 15.12.2026
17:30 à 18:30
1H
Kick-Off - Mastering the CSRD and ESRS
Virtual Classroom
-
Tue 15.12.2026
18:30 à 20:00
1H30
Phase 1 – Planning the Sustainability Reporting Project
Virtual Classroom
-
Thu 17.12.2026
17:30 à 20:30
3H
Phase 1 – Planning the Sustainability Reporting Project
Virtual Classroom
-
Mon 11.01.2027
17:30 à 20:00
2H30
Phase 2 – Identifying and Assessing IROs
Virtual Classroom
-
Wed 13.01.2027
17:30 à 20:00
2H30
Phase 2 – Identifying and Assessing IROs
Virtual Classroom
-
Mon 18.01.2027
17:30 à 20:30
3H
Phase 2 – Identifying and Assessing IROs
Virtual Classroom
-
Wed 20.01.2027
17:30 à 20:00
2H30
Phase 2 – Identifying and Assessing IROs
Virtual Classroom
-
Mon 25.01.2027
17:30 à 20:00
2H30
Phase 3 – Developing the Sustainability Report
Virtual Classroom
-
Wed 27.01.2027
16:00 à 22:00
5H
Phase 3 – Developing the Sustainability Report
Virtual Classroom
-
Mon 01.02.2027
17:30 à 20:30
3H
Phase 3 – Developing the Sustainability Report
Virtual Classroom
-
Wed 03.02.2027
17:30 à 20:00
2H30
Phase 3 – Developing the Sustainability Report
Virtual Classroom
-
Mon 08.02.2027
17:30 à 20:00
2H30
Phase 3 – Developing the Sustainability Report
Virtual Classroom
-
Wed 10.02.2027
17:30 à 20:00
2H30
Phase 3 – Developing the Sustainability Report
Virtual Classroom
-
Mon 15.02.2027
17:30 à 20:00
2H30
Phase 3 – Developing the Sustainability Report
Virtual Classroom
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Mon 08.03.2027
17:30 à 20:30
8H
Optional Phase 4 – Assessment & Certification
Virtual Classroom
-
Wed 10.03.2027
17:30 à 20:30
8H
Optional Phase 4 – Assessment & Certification
Virtual Classroom
-
Wed 17.03.2027
10:00 à 12:00
8H
Optional Phase 4 – Assessment & Certification
Virtual Classroom
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