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

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.

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.

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

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Further information:

• Training hours: 50 minutes 

• CPD: 1.0 

• Language: English 

• Topics: ESG, Reporting 

• Sector: Corporates 

• Training method: E-learning 

• Type: Single course 

• Geographic relevance: EU