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Introduction to cross-cutting standards under the ESRS (ESRS 1 and ESRS 2)

Date

Ongoing

Time

On-demand

CPE Hours

50 minutes

Competency

Professional

Location

eLearn

Price

€45

Course Description

Over the last two decades, reporting standards and frameworks have been developed to enable organisations to provide sustainability-related information transparently and consistently. These sets of indicators define the key elements of sustainability reporting, including how sustainability-related information should be collected and presented. Many available standards and frameworks can be used for different Environmental, Social and Governance (ESG) reporting purposes. This training focuses on the mandatory European Sustainability Reporting Standards (ESRS) and will provide a comprehensive overview of what they are and how to use them.

Course Structure

By the end of this module, you will be able to:

  • categorise reporting areas and reporting layers under the ESRS;
  • identify when entity-specific disclosures are to be used;
  • identify the difference between sector-agnostic and sector-specific standards;
  • define different approaches for due diligence processes;
  • identify the difference between financial and impact materiality, and the importance of double materiality;
  • define metrics and targets as per ESRS 2;
  • select the best approach to reporting on risks.

Should Attend

This course is ideal for those who are interested in ESG

Prerequisites

There are no specific prerequisites for this programme.

Assessment

Those willing to obtain CPE hours, will take a multiple choice test

Key-Features

n/a

Course Structure

By the end of this module, you will be able to:

  • categorise reporting areas and reporting layers under the ESRS;
  • identify when entity-specific disclosures are to be used;
  • identify the difference between sector-agnostic and sector-specific standards;
  • define different approaches for due diligence processes;
  • identify the difference between financial and impact materiality, and the importance of double materiality;
  • define metrics and targets as per ESRS 2;
  • select the best approach to reporting on risks.

Should Attend

This course is ideal for those who are interested in ESG

Prerequisites

There are no specific prerequisites for this programme.

Assessment

Those willing to obtain CPE hours, will take a multiple choice test

Key-Features

n/a

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