Corporate Sustainability Reporting (CSRD)

Why Sustainability Reporting Matters: From Voluntary to Mandatory Disclosure

The History of Non-Financial Reporting: GRI, IIRC and the Road to CSRD

The EU Sustainable Finance Agenda: Green Deal, Taxonomy and SFDR

Corporate Sustainability Reporting Directive: Scope, Timeline and Who Must Comply

CSRD vs NFRD: What Changed and Why It Matters

The Double Materiality Principle: Impact Materiality and Financial Materiality

Stakeholder Expectations: Investors, Regulators, Customers and Civil Society

The Reporting Ecosystem: ESRS, GRI, TCFD, ISSB and How They Relate

ESG Ratings and Benchmarks: MSCI, Sustainalytics, CDP and Their Role

Sustainability Reporting Governance: Board Accountability and Internal Controls

Assurance of Sustainability Information: Limited vs Reasonable Assurance

Building the Business Case for CSRD Compliance

ESRS Structure: Cross-Cutting Standards, Topical Standards and Sector Standards

ESRS 1 General Requirements: Reporting Principles, Materiality and Value Chain

ESRS 2 General Disclosures: Governance, Strategy, Risk and Metrics Structure

Materiality Assessment Process: Step-by-Step Methodology Under ESRS

Stakeholder Engagement in Materiality Assessment: Who to Include and How

Value Chain Reporting: Scope, Proportionality and Upstream/Downstream Coverage

Transition Plans: Disclosure Requirements and Linking to Business Strategy

Time Horizons and Forward-Looking Information in ESRS Disclosures

Data Points and Metrics: Mandatory vs Voluntary Under ESRS

Taxonomy Alignment Disclosures: Linking CSRD to the EU Taxonomy

Phased Adoption: ESRS Requirements for First and Second Reporting Periods

ESRS Interoperability with GRI Standards: Mapping and Dual Reporting

ESRS Interoperability with ISSB/IFRS S1 and S2: Global Alignment

ESRS E1 Climate Change: Scope 1, 2 and 3 Emissions Disclosure

Scope 3 Emissions Measurement: Categories, Calculation Methods and Data Challenges

Science-Based Targets and Net Zero Pathways Under ESRS E1

Physical and Transition Climate Risks: TCFD Alignment in ESRS E1

Carbon Credits and Offsetting: Disclosure Rules and Accounting Treatment

ESRS E2 Pollution: Air, Water, Soil, Substances of Concern and Microplastics

ESRS E3 Water and Marine Resources: Consumption, Withdrawal and Scarcity

ESRS E4 Biodiversity and Ecosystems: TNFD Alignment and Nature-Related Disclosures

ESRS E5 Resource Use and Circular Economy: Waste, Materials and Circular Design

Environmental Data Collection: Tools, Systems and Verification

Setting Environmental KPIs and Targets That Comply with ESRS

Case Studies: Environmental Disclosure Excellence and Common Pitfalls

Carbon Accounting Software: Persefoni, Sweep, Plan A and Reporting Tools

ESRS S1 Own Workforce: Employment Conditions, Health and Safety, Diversity

Pay Gap Reporting Under ESRS S1: Methodology, Metrics and Disclosure

Collective Bargaining and Freedom of Association Disclosures

ESRS S2 Workers in the Value Chain: Salient Human Rights Risks

Supply Chain Human Rights Due Diligence: CSDDD and ESRS Alignment

ESRS S3 Affected Communities: Local Impacts, Consent and Remedy

ESRS S4 Consumers and End-Users: Product Safety, Privacy and Access

Social Data Collection: Employee Surveys, HR Systems and Value Chain Engagement

Measuring Social Impact: Metrics, Frameworks and Limitations

Just Transition: Social Dimensions of Climate Strategy and Workforce Planning

Diversity, Equity and Inclusion Reporting: ESRS Requirements and Best Practice

Human Rights Policy and Due Diligence: UN Guiding Principles and ESRS

Case Studies: Social Disclosure in Practice — Lessons from Early Adopters

ESRS G1 Business Conduct: Anti-Corruption, Anti-Bribery and Lobbying

Supplier Relationships and Payment Practices Under ESRS G1

Whistleblower Mechanisms and Protection: ESRS Requirements

Political Engagement and Lobbying Transparency Disclosures

Corporate Culture, Ethics and Compliance Programmes in CSRD Context

Board Oversight of Sustainability: Governance Structures and ESRS G1

Executive Remuneration Linked to Sustainability: Disclosure and Design

Tax Transparency and Country-by-Country Reporting Under ESRS

CSRD Implementation Roadmap: Gap Analysis, Phasing and Workstream Planning

Conducting a Double Materiality Assessment: Practical Methodology

Data Architecture for CSRD: Systems, Integrations and Data Flows

Engaging the Value Chain: Supplier Data Collection and Proportionality

Internal Controls for Non-Financial Data: Processes, Reviews and Audit Trails

Drafting the Sustainability Statement: Structure, Narrative and Data Integration

Linking Financial and Sustainability Reporting: Integrated Reporting Approach

XBRL Tagging for CSRD: Digital Reporting Requirements and Taxonomy

Managing CSRD Across Group Structures: Subsidiaries, Consolidation and Exemptions

Working with External Assurance Providers: Scope, Evidence and Readiness

Common CSRD Implementation Challenges and How to Overcome Them

CSRD Reporting Software and Tools: Workiva, Sweep, Briink and Market Overview

Communication Strategy: Using the Sustainability Statement for Stakeholder Engagement

Sector-Specific ESRS: Financial Sector, Mining, Agriculture and Energy

CSRD for Financial Institutions: Financed Emissions and Portfolio Alignment

CSRD for Real Estate and Construction: Building Emissions and Asset Transition

CSRD for Retail and Consumer Goods: Product Footprint and Value Chain

CSRD for Manufacturing: Industrial Emissions, Waste and Supplier Risk

SME Sustainability Reporting: VSME Standard and Proportionate Disclosure

Third Country Companies in Scope of CSRD: Extraterritorial Application

Climate Scenario Analysis for CSRD: Methodology and Practical Application

Nature-Related Disclosures: TNFD Framework and Biodiversity Measurement

Just Transition Planning: Workforce, Communities and ESRS Disclosure

Supply Chain Transparency: Traceability, Technology and Regulatory Pressure

CSRD Enforcement: National Transposition, Supervisory Authorities and Penalties

The Corporate Sustainability Due Diligence Directive: CSDDD and CSRD Interaction

EU Taxonomy Regulation: Alignment Disclosures and Do No Significant Harm

SFDR and Investor Sustainability Disclosures: Implications for Corporates

Global Sustainability Reporting Convergence: SEC Rules, ISSB and CSRD

Greenwashing Risk and Legal Liability in Sustainability Reporting

Building a Sustainability Reporting Team: Roles, Skills and Structure

Career Pathways in Sustainability Reporting: CSO, ESG Analyst and Consultant

Professional Certifications: GRI, SASB FSA, CDP and Sustainability Accounting

Course Conclusion: Leading CSRD Compliance in Your Organisation