The EU's new directive on sustainability reporting, CSRD (Corporate Sustainability Reporting Directive), means that the requirements for how sustainability should be reported have fundamentally changed and are now significantly more extensive than before. This two-day training aims to give you good knowledge and know-how of CSRD and make you well prepared to report according to the new mandatory European Sustainability Reporting Standards (ESRS). Among other things, you will learn what the directive implicates for your company, what needs to be reported, how it needs to be reported and how to carry out a double materiality assessment.

The course covers:

1. The basic principles of CSRD and implementation into Swedish law

• Who is covered by the CSRD according to Swedish law
• What needs to be included in the report
• Demands for audit review
• The link to other frameworks and reporting standards, such as the GRI, the EU Taxonomy, OECD guidelines for due diligence, SASB, TCFD, and the GHG protocol.

2. ESRS – the new obligatory standard for sustainability reporting

• What the mandatory reporting standard means for the reporting company
• Structure, content and how to report according to it general requirements

3. Double materiality assessment according to CSRD/ESRS

• The increased significance of the materiality assessment and what the principle of double materiality entails, i.e. the effect a company has on the environment and people, as well as how sustainability matters affect the company.
• How to conduct a double materiality assessment
• The role of stakeholders in the double materiality assessment

4. General disclosures about the company and its sustainability reporting

• General information that the company needs to provide about its operations, its governance, its stakeholders, its material topics, how these were assessed and other general information about the company and its sustainability report according to ESRS 2
• Additional requirements for information about the company and its sustainability report as described in the topical standards

5. Reporting on the material topics

• The requirement to provide information on material sustainability matters
• Focus on the governance of the material topics
• Basic information to be provided on the material topics, so-called minimum disclosure requirements, according to ESRS 2
• Requirements for information on the material topics according to the ten topical standards
• Ways to determine which information should be provided based on the double materiality assessment

6. Your own plan to report according to CSRD/ESRS

• How to translate knowledge from the training into an action plan for what needs to be done in your organisation in order to report according to the CSRD/ESRS

The course is directed at:

Everyone who needs to understand CSRD and ESRS and the implications of these new requirements for companies’ sustainability reporting, for example those who will lead or play a central role in the work to report according to CSRD/ESRS.

The goal of this course:

Upon completing training, participants have gained:

• Good knowledge about the CSRD and the changes that the directive implicates
• Good knowledge about the ESRS – the new mandatory sustainability reporting standards
• Sufficient knowledge necessary to report in line with the CSRD
• An understanding of the necessary actions needed for your organisation to report in line with the ESRS
• An understanding of how the CSRD relates to other frameworks and reporting standards

The course will mainly be conducted in Swedish.