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CSRD Professional Certificate
Introduction to Sustainability Reporting and the CSRD Framework
The Evolution of Sustainability Reporting
Why Corporate Sustainability Reporting Matters
Overview of the Corporate Sustainability Reporting Directive (CSRD)
The Benefits of Sustainability Reporting
Key Stakeholders in Sustainability Reporting
CSRD Origins and Development from Non-Financial Reporting (NFRD)
From Non-Financial Reporting Directive (NFRD) to CSRD
Purpose and Scope of the CSRD
Key Changes Introduced by the CSRD
Understanding the Role of the European Sustainability Reporting Standards (ESRS)
Regulatory Drivers Behind the CSRD
CSRD: Key Reporting Obligations and Compliance Milestones
Identifying Entities Subject to CSRD Reporting
Timelines and Phases for CSRD Compliance
Financial and Non-Financial Disclosure Requirements
European Sustainability Reporting Standards (ESRS) in Action
Simplified Standards for SMEs and Sector-Specific Reporting
Essential Components of the CSRD Reporting Directive
Introduction to Double Materiality
Identifying and Managing Impacts, Risks, and Opportunities (IROs)
Minimum Disclosure Requirements (MDRs)
Value Chain Reporting
Determining Materiality Thresholds
Aligning CSRD with International ESG Standards and Regulations
Alignment between CSRD and the Global Reporting Initiative (GRI)
Interconnection of CSRD with ISSB and TCFD
The Role of the EU Taxonomy in CSRD Reporting
The Corporate Sustainability Due Diligence Directive (CSDDD)
Navigating European Regulations: SFDR and Other Key Frameworks
Decoding ESRS: A Comprehensive Guide to General Reporting Standards
ESRS 1: General Requirements for Sustainability Reporting
ESRS 2: General Disclosures for Corporate Sustainability
Chapter-by-Chapter Breakdown of ESRS 1
Navigating the Appendices of ESRS 1 and 2
Ensuring Accuracy and Consistency in ESRS Reporting
Mastering Topical Standards: Environmental, Social, and Governance (ESG) Reporting
Understanding Environmental Standards (ESRS E1 - E5)
Social Standards in CSRD (ESRS S1 - S4)
Governance Standard (ESRS G1)
Cross-cutting Themes in Environmental, Social, and Governance Standards
Practical Application of ESG Reporting
Materiality in Sustainability: Conducting an Impact-Driven Assessment
The Four-Step Process for Conducting a Materiality Assessment
Engaging Stakeholders in the Materiality Process
Determining Impact Materiality
Financial Materiality: Setting the Right Thresholds
Value Chain Considerations in Materiality Assessments
Sustainability Data Management: Collecting, Analyzing, and Presenting CSRD Information
Key Data Points and Metrics Required for CSRD Compliance
Collecting Sustainability Data Across the Value Chain
Analyzing and Presenting Sustainability Data
Assurance and Verification of Sustainability Reports
Leveraging ESG Reporting Software for Data Collection and Presentation
CSRD Compliance Strategy: Building a Sustainable Reporting Framework
Assessing the Impact of CSRD on Organizational Processes
Conducting a Gap Analysis for CSRD Compliance
Developing and Implementing a Sustainability Action Plan
Addressing the Costs and Benefits of CSRD Compliance
Integrating IT and Data Solutions for Streamlined Reporting
CSRD in Action: Case Studies and Best Practices from Early Adopters
Success Stories from Early CSRD Adopters
Industry-Specific Case Studies in Sustainability Reporting
Lessons Learned from Non-EU Companies Reporting Under CSRD
Overcoming Common Pitfalls in CSRD Implementation
Best Practices for Long-term Sustainability Success
The Future of Corporate Sustainability Reporting and Technological Innovations
Emerging Technologies for Sustainability Reporting
Additional Materials
Glossary of Terms and Acronyms
Final Test
Test
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Timelines and Phases for CSRD Compliance
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