In this GRI-accredited course, you’ll discover comprehensive insights into CSRD and the ESRS, the key instrument for achieving CSRD compliance. Participants will gain the necessary knowledge to integrate ESRS standards with the widely used standards of GRI. Throughout this course, we will also explore the similarities between ESRS and GRI, how they are aligned, and how they can be used with existing documents.

Target group

• Sustainability managers & reporters
• Sustainability consultants
• ESG data analysts
• Researchers and students in the sustainability field

Benefits :

• Understand the structure and key characteristics of the ESRS.
• Acquire the expertise to integrate the ESRS into their field of work.
• How to integrate it into current GRI reporting practices.
• How these two standards align.
• How existing standard documents can be used interchangeably.

Preconditions:

The participant should have a good understanding of the GRI Standards, preferably by a GRI certified training course.

The program will be divided into six parts, each lasting 30 minutes. For a total duration of 3 hours.

Program:

Part 1:

• Getting to know the CSRD and the ESRS
• An introduction to the Corporate Sustainability Reporting Directive (CSRD)
• Which organizations will be impacted by the CSRD mandate
• How do the ESRS fit into the picture
• How will the CSRD influence sustainability reporting practices

Part 2: Exploring the ESRS further

• The ESRS structure
• Qualitative characteristics
• Fundamental concepts: stakeholder, materiality, due diligence
• Non-discrimination and equal opportunity
• Value chain information
• Time horizons

Part 3: Leveraging the GRI process to determine material topics for ESRS reporting

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

Part 4: Comparing ESRS and GRI disclosures

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

Part 5: Publishing ESRS reports

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

Part 6: Where do you go from here

• Joint GRI Standards-ESRS Interoperability Index
• List of ESRS data points mapped to GRI Standards
• Future of GRI and ESRS reporting
• Practical tips

Wrap-up