About this event
The EU sustainability reporting standards (ESRS) are being revised, but they will still require significant work from affected companies. This two-day course provides a comprehensive understanding of the CSRD and the proposed/revised standards. You will learn, among other things, how to carry out a double materiality assessment, prepare general disclosures and report on material topics. You will also learn how ESRS can be used strategically to create greater business value, regardless of whether your organisation falls within the scope of the legal requirements or not.
The course is based on the final proposal for the revised sustainability reporting standards (ESRS) presented by EFRAG in early December 2025 and expected to be adopted by the European Commission. The course is aimed at companies required to report in accordance with ESRS as part of their annual report, as well as companies choosing to report voluntarily. It is suitable both for those who have not previously reported under ESRS and for those wishing to update their knowledge of the revised regulatory framework.
COURSE CONTENT:
- CSRD in practice and implementation into Swedish legislation
- Which companies are covered by the CSRD and how this is governed by the Swedish Annual Accounts Act
- What must be included in the reporting
- Assurance requirements by auditors
- Connections to other frameworks and reporting requirements, such as GRI, the EU Taxonomy, the OECD Due Diligence Guidance, SASB, TCFD and GHG
- ESRS – reporting in accordance with the revised standards
- What the proposed/revised reporting standards, ESRS, mean for reporting companies
- The structure and content of the standards and how to report in accordance with them
- Double materiality in practice
- The increased importance of materiality assessments under the CSRD, what it means to conduct them according to the principle of double materiality (how the business impacts its surroundings and how the surroundings impact the business), and how these requirements have changed
- How to carry out a double materiality assessment step by step
- The role of stakeholders and common pitfalls
- General disclosures (ESRS 2)
- What information must be disclosed regarding the business, governance, material topics and how these have been identified
- How the general disclosures in ESRS 2 interact with the topical standards
- Reporting on material topics
- Disclosure requirements relating to policies, targets, actions and metrics
- General requirements under ESRS 2 and requirements under the topical standards
- Ways to determine what information should be disclosed based on the double materiality assessment
- Mandatory requirements, phase-in provisions and reliefs
- What is mandatory, which exemptions may apply and phase-in provisions (“smart planning” during the first years)
- The SME track in the value chain
An overview of VSME and how this standard can be used to collect information from suppliers and other business partners
- Your action plan
- How to translate the course content into a concrete action plan for your organisation
THE COURSE IS AIMED AT:
Anyone who needs to understand the CSRD, ESRS and the new requirements these place on corporate sustainability reporting. The course is intended for companies that are either required or voluntarily choose to report under ESRS. It is suitable both for those who have not previously reported under ESRS and for those wishing to update their knowledge of the revised framework.
COURSE OBJECTIVES:
By the end of the course, participants will gain:
- A solid understanding of the CSRD, the changes introduced by the directive compared to previous directives, and a clear picture of the current state of play (Omnibus, “stop-the-clock”, relief measures and simplified/revised ESRS)
- Good knowledge of the proposed/revised mandatory sustainability reporting standards (ESRS), and how to report in accordance with them
- An understanding of the steps their organisation needs to take in order to carry out sustainability reporting
The training will mainly be conducted in Swedish.
This course is organised by Bonnier Aktuell Hållbarhet in partnership with Enact. For more, check out Enact’s all upcoming trainings and events here!
Agenda
Day 1
09.00 Introduction and current state of play
- Introduction to the course, course leaders and participants
- Overview of the current state of play; CSRD, Omnibus, “stop-the-clock”, upcoming relief measures and implementation timelines
09.45 CSRD in practice and requirements under the Swedish Annual Accounts Act
- Fundamental principles of the CSRD and implementation into the Swedish Annual Accounts Act
- Which companies are already covered by the CSRD and which will be covered later
- What must be reported and assurance requirements by auditors
- Connections to the EU Taxonomy, GRI, OECD Due Diligence Guidance, SASB, TCFD, GHG and other frameworks
10.30 Coffee break
10.45 The proposed/revised ESRS standards – how do you apply them?
The new sustainability reporting standards, ESRS, set out how sustainability reporting should be prepared in accordance with the CSRD.
- ESRS structure, general principles and introduction to the individual standards
- How to understand and translate legal requirements into a practical reporting approach for your organisation
11.15 Exercise: Examples of reports and links to the revised ESRS
Exercise where participants will identify, read and interpret requirements in relation to examples of ESRS reporting.
12.00 Lunch
13.00 Double materiality assessment in accordance with CSRD/ESRS
The materiality assessment plays a central role in the CSRD in identifying the sustainability topics a company must report on. The CSRD requires companies to apply double materiality, meaning analysing both how the company impacts its surroundings and how the surroundings impact the company. During this session, we will go through how to carry out a materiality assessment in accordance with CSRD/ESRS.
- From screening to prioritised impacts, risks and opportunities according to the ESRS methodology
- Stakeholder dialogue, value chain considerations and common pitfalls
- Practical implementation: scoping, assessment and prioritisation
15.00 Afternoon break
15.15 From assessment to disclosures
- How the double materiality assessment governs the reporting of general disclosures and the selection of disclosures under the topical standards
- Examples of traceability from double materiality to reporting – all the way from the factors that made a topic material to what is ultimately reported on the topic and where the information originates from
16.45 Summary and discussion
- Key insights and questions from the day
17.00 End of Day 1
Day 2
09.00 Recap and agenda for the day
09.15 General disclosures (ESRS 2)
We will go through the mandatory company and sustainability reporting information which, under ESRS 2, is typically presented at the beginning of the sustainability section of the annual report.
- What information must be disclosed regarding the business, governance, material matters and how these have been identified
- How the general disclosures in ESRS 2 interact with the topical standards
- Examples of clear and effective wording
10.15 Coffee break
10.30 Reporting on material topics
- Disclosure requirements relating to policies, targets, actions and metrics
- General requirements under ESRS 2 and requirements under the topical standards
- How to determine what information should be disclosed based on the double materiality assessment
- Mini exercise: from double materiality to required disclosures
12.00 Lunch
13.00 Mandatory requirements, phase-in provisions and reliefs
- Which reporting requirements are mandatory and which exemptions may apply
- What can be postponed and what must be included (different “waves”)
- ESRS phase-in provisions (“smart planning”) during the first years
- Company-specific disclosures and other exemptions during the first years
13.30 Exercise: Identifying required disclosures
From materiality to a clear reporting structure for the case company. Participants will work in groups to deepen their understanding of the standards and identify relevant disclosures based on the topics identified as material.
15.00 Afternoon break
15.15 VSME – sustainability reporting standard for small and medium-sized enterprises
- How VSME is used in practice by suppliers, customers and banks
- How the standard can be used to collect information from suppliers and other business partners
15.45 Your action plan
How to translate the requirements under the CSRD, ESRS and the Swedish Annual Accounts Act, as well as the course content, into a concrete sustainability reporting plan for your organisation: roles, timelines, internal and external stakeholders, materiality assessments, gap analyses, governance, data collection, data management, quality assurance and more.
16.30 Summary, questions and evaluation
17.00 Course concludes
We continuously strive to improve the course, and the programme may therefore be adjusted slightly. However, all key elements described here will be included.