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Navigate Sustainability Reporting
Introduction
Content of the course (0:38)
The Broad Context and Legal Framework
Introduction of the lesson (0:19)
Market Trends & Reinforcing Loops (5:42)
Carbon Neutral vs Net Zero vs Carbon Negative
Directive vs Reporting Standard
Sustainability Targets, Ambitions and Regulations (6:58)
European Green Deal (2:28)
Sustainability Reporting
Test your knowledge
CSRD (Corporate Sustainability Reporting Directive)
Introduction of the lesson (0:15)
CSRD - What is it? (4:36)
CSRD - Who does it impact and how? (11:16)
The CSRD and EU Taxonomy - What links them together? (6:26)
The CSRD and CSDDD - Reporting vs Due Diligence, what does it mean? (5:38)
CSRD and supporting frameworks: OECD - UN Guiding Principles (4:02)
Test your knowledge
ESRS (European Sustainability Reporting Standards)
Introduction of the lesson (0:19)
ESRS - What are they? (20:36)
ESRS 1 - 2: General Principles & Disclosure Requirements (19:40)
ESRS 'E' - Environment E1 - E5 (12:42)
ESRS 'S' - Social 1 - 4 (8:50)
ESRS 'G' - Governance G1 (3:08)
Test your knowledge
Materiality assessment - what, how, & by whom?
Introduction to the lesson (0:20)
Materiality Assessment - A Concept (6:02)
Materiality Assessment - A Concept by EFRAG (25:15)
Value Chain Implementation (10:53)
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VSRS (Voluntary Sustainability Reporting Standards)
Introduction to the lesson (0:23)
VSRS - What, How and Who? (8:06)
Test your knowledge
Exam
Final exam
OPTIONAL: Personal Coaching
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Directive vs Reporting Standard
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