Context:

Feeling a bit lost in the buzz around the European Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS)? In this GRI-certified course, we’ll cover what you need to know about the CSRD and ESRS. Come and learn about the structure and main characteristics of the ESRS in a comprehensive and complete way; acquire the skills you need to integrate them into your current GRI reporting processes and practices. If you’ve ever wondered about the alignment between the GRI Standards and the ESRS, this training provides the answers! You’ll learn how the GRI Standards and the ESRS are aligned and how you can use the existing mapping documents between the two.

Main Goals

Stravillia is a Certified Training Partner of GRI in Portugal, promoting training actions with the objective of preparing participants for:

• Describe the purpose and key features of the CSRD
• Give an overview of the structure and key characteristics of the ESRS, including similarities and differences to the GRI Standards
• Describe the ESRS materiality process and general and topical disclosure requirements of the ESRS, in broad terms
• Identify how to leverage current GRI materiality processes and the disclosure requirements to satisfy ESRS requirements
• List the technical requirements of publishing an ESRS report, including tagging and referencing of information
• Explain why and how organizations can report using both the GRI Standards and the ESRS, including the use of various mapping tools

Contents

Part 1: Introduction

• 1.1 Practical information
• 1.2 Learning objectives

Part 2: Getting to know the CSRD and the ESRS

• 2.1 An introduction to the Corporate Sustainability Reporting Directive (CSRD)
• 2.2 Which organisations will be impacted by the CSRD mandate
• 2.3 How do the ESRS fit into the picture
• 2.4 How will the CSRD influence sustainability reporting practices

Part 3: Exploring the ESRS further

• 3.1 The ESRS structure
• 3.2 Qualitative characteristics
• 3.3 Fundamental concepts: stakeholders, materiality, due diligence
• 3.4 Non-discrimination and equal opportunity
• 3.5 Value chain information
• 3.6 Time horizons

Part 4: Leveraging the GRI process to determine material topics for ESRS reporting

• 4.1 Double materiality
• 4.2 Impact materiality
• 4.3 How to report on the materiality assessment process
• 4.4 Mapping between GRI 3-3 and ESRS 2 Disclosure Requirements
• 4.5 Entity-specific disclosures

Part 5: Comparing ESRS and GRI disclosures

• 5.1 ESRS 2 General Disclosures compared to GRI 2
• 5.2 Topical ESRS compared to GRI Topic Standards
• 5.3 Omissions in ESRS vs GRI Standards

Part 6: Publishing ESRS reports

• 6.1 How should the sustainability information generated by the ESRS be published?
• 6.2 What is the XBRL digital taxonomy?
• 6.3 Do ESRSs require Organisations to create a content index?

Part 7: Where do you go from here?

• 7.1 Joint GRI Standards-ESRS Interoperability Index
• 7.2 List of ESRS data points mapped to GRI Standards
• 7.3 Future of GRI and ESRS reporting
• 7.4 Practical tips/li>

Part 8: Conclusion

• 8.1 Wrap-up

Suitable for

• Sustainability, Corporate Affairs, Communication, Human Resources, R&D, Marketing, Environmental Management, Risk Control, among others
• Employees involved in the preparation of the sustainability report
• Sustainability Consultants
• Users of sustainability reports belonging to the media, investors, NGOs, trade unions, among others