Course Description
Sustainability reporting has moved from the marketing department to the audited financial statement. The Corporate Sustainability Reporting Directive requires reporting against the European Sustainability Reporting Standards, subject to assurance — and it reaches non-EU companies with significant EU activity, not just European ones.
This course develops practical capability in CSRD and ESRS reporting and assurance. Participants learn the scope and reach of CSRD, the ESRS architecture, double materiality assessment, the environmental, social and governance disclosure requirements, data and value chain challenges, the assurance requirement and how limited assurance works in practice, and the relationship between CSRD, ISSB/IFRS S1-S2 and other frameworks.
What you will achieve
By the end of this training course, participants will be able to:
- Explain CSRD scope, reach and phasing
- Understand the ESRS architecture and structure
- Conduct a double materiality assessment
- Apply environmental disclosure requirements including climate
- Apply social and governance disclosure requirements
- Address data collection and value chain challenges
- Understand the assurance requirement and limited assurance
- Relate CSRD to ISSB, IFRS S1-S2 and other frameworks
How the course is delivered
The course combines the CSRD/ESRS framework with practical materiality and disclosure exercises using realistic corporate scenarios. Participants work through double materiality, data gaps and assurance readiness.
The programme addresses the reality that sustainability data must now meet audit-grade standards, and covers the position of non-EU companies caught by the directive's reach.
Designed for
This training course is ideal for:
- Sustainability and ESG reporting professionals
- Finance and reporting staff
- Internal audit and assurance professionals
- Investor relations and governance staff
- Anyone preparing or assuring sustainability reports
Daily programme
- From voluntary reporting to regulated disclosure
- CSRD scope, reach and phasing
- Who is caught, including non-EU companies
- The ESRS architecture
- Double materiality: impact and financial
- Conducting the materiality assessment
- Climate disclosures (E1)
- Other environmental standards
- Social standards
- Governance standards
- Data collection and systems
- Value chain data challenges
- The assurance requirement
- Limited assurance in practice
- Assurance readiness
- CSRD, ISSB and IFRS S1-S2, workshop
Certification & accreditation
BII Certificate of Completion
BII Certificate of Completion Upon successful completion, participants receive a BII Development Institute Certificate of Completion with a unique reference code that is independently verifiable. Our certificates are recognised internationally and reflect successful completion of your chosen programme.
