Agenda

DAY 1

09.00  Welcome and introduction of trainers and participants

09.30  Introduction to the CSRD

• The purpose of the CSRD

• The link to other frameworks and reporting standards, such as the GRI, SASB, TCFD, GHG, and the EU taxonomy.

09.50  The basic principles of CSRD

• Who is covered by the CSRD

• Reporting requirements set out by the CSRD
• Double materiality – the effect a company has on the environment and people, as well as how sustainability matters affect the company.
• Demands for audit review

10.30  Coffee break  

11.00 The ESRS – the new obligatory standard for sustainability reporting

The EU standard for sustainability reporting, the ESRS, provides clear instructions on how to report according to the CSRD. In this section, we introduce the ESRS structure and general principles. We also cover the three categories of standards that the ESRS is comprised of:

• Sector agnostic standards – general requirements and disclosures
• Topical standards – for instance, biodiversity, pollution, workers in the value chain, and business conduct.
• Sector-specific standards for high-risk sectors – for instance oil and gas, coal mining, textile, and agriculture.

12.00  Lunch

13.00  Double materiality analysis according to the CSRD/ESRS

The materiality analysis should be based on the principle of double materiality, i.e. the effect a company has on the environment and people, as well as how sustainability matters affect or may affect the company’s finances. In this section, we will go through the process of conducting a double materiality analysis and round of with an exercise in mapping out a value chain.

14.30 General requirements in line with ESRS part 1

In this section, we continue to go through the general requirements for reporting in line with ESRS and get a feel for how to conduct a double materiality analysis.

15.15 Coffee

15.45 ESRS del 2: General disclosures (information)

In this section, we will look closer into the information that companies and organisations are expected to include in their sustainability report, including an exercise in which the participants get a feel for some of the disclosures in the standard.

16.40 Summary of day one

17.00 End of day one

DAY 2

09.00 Introduction of the agenda for today

Introduction of the agenda, a summary of day one, as well as answers to any questions that may have arisen.

09.30 ESRS part two, continued

Companies and organisations are expected to disclose information about the sustainability matters in which they have identified the most impact, risks, and opportunities. In this section, we look closer into what companies need to disclose in relation to their material topics.

10.00  Coffee  

10.20  Reporting according to the topical- and sector-specific standards

Deep dive into how to report with the topical- and sector-specific standards according to the CSRD and ESRS.

• Structural requirements
• Choice of disclosures based on the materiality analysis
• Qualitative vs quantitative disclosures
• Other requirements on report and structure

Consequently, the participants get to navigate the different standards in a group exercise.

12.00  Lunch

13.00 Workshop: develop a strategy for reporting according to the ESRS

In groups, the participants are tasked to develop a plan and strategy for the reporting process for a fictitious company, by using all the different standards.

15.15 Break  

15.45 Develop your own action plan

The participants get to make use of their new knowledge by outlining an action plan for their own organisation to be compliant with the ESRS.

16.30 Summary and wrap up

17.00 End of day two