Introduction to CSRD & ESRS – this is how the new EU directive on sustainability reporting works



EU’s new act on sustainability reporting, CSRD, has come into force. This entails fundamental changes of requirements for sustainability reporting, making it significantly more comprehensive. This one-day training is aimed for you who seeks thorough knowledge of CSRD and the reporting standard ESRS, and you who wants to understand the implications for your company and what the new law requires in terms of reporting.

If you work operationally with reporting and need in-depth knowledge, we recommend the two-day course: CSRD & ESRS – how to report according to the new EU law.

The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that aims to improve companies’ sustainability reporting through increased transparency and comparability in sustainability reports. A central part of CSRD is the new obligatory standard for sustainability reporting, the European Sustainability Reporting Standards (ESRS), which describe the content and structure of sustainability reports, and which principles must be used to produce the information.

The course covers:

  • What CSRD means and who is covered by it
  • The link between CSRD and other sustainability reporting frameworks, such as GRI, EU-Taxonomy, Task Force on Climate-Related Financial Disclosures (TCFD) and Sustainability Accounting Standards Board (SASB)
  • The general requirements of ESRS when it comes to sustainability reporting and the main changes this will entail for those covered by CSRD
  • The main contents of an ESRS report and the methods to be applied
  • What a double materiality assessment according to ESRS is
  • How the reporting work can be integrated and used for more than just reporting

The course is directed at:

Everyone who needs to understand CSRD and the new requirements this entails for corporate sustainability reporting.

If you work operationally with reporting and need in-depth knowledge, we recommend the two-day training instead: CSRD & ESRS – how to report according to the new EU law.

The goal of this course:

Upon completing training, participants have gained:

  • Good knowledge of CSRD and the changes that the directive entails
  • General knowledge of ESRS, the new set of standards for sustainability reporting
  • Good knowledge of what is required to report according to the new requirements in CSRD
  • Understanding of the steps your organisation needs to take to complete your report
  • Understanding of how CSRD relates to other frameworks for sustainability reporting

The course will mainly be conducted in Swedish.




09.00 Welcome and introduction of the course and participants

09.30 Introduction to CSRD and ESRS

  • Purpose and background of CSRD
  • Overview of ESRS, the new obligatory reporting standards
  • The link between CSRD and other reporting requirements and frameworks, such as the Annual Accounts Act (ÅRL), GRI, EU-taxonomy, SASB, TCFD and the GHG-protocol

10.30 Coffee  break

10.45 CSRD’s basic principles  

  • Who is covered by CSRD in the different implementation phases
  • What reporting requirements are included in CSRD, and the current state of implementation of the directive and development of the reporting standards
  • Double materiality – how the business affects sustainability topics and how sustainability topics affect the business
  • Requirements for assurance by the auditor and how this changes over time

11.15 Double materiality according to CSRD/ESRS 
The materiality assessment is becoming more important in CSRD. One significant change is the focus on double materiality, i.e how the company affects sustainability topics and how sustainability topics affects the company.  In this session, we go through how to perform a double materiality assessment according to CSRD/ESRS and complete a case study in smaller groups.

12.00 Lunch

13.00 Double materiality according to CSRD/ESRS (continued)
Presentation of the case study. Discussion on how the double materiality assessment can be used for more than just reporting.

13.45 ESRS – mandatory standards for sustainability reporting
The new set of common standards for sustainability reporting, ESRS, describes the requirements for how companies must report on sustainability in accordance with CSRD. Here we briefly go through ESRS and the three categories that the standards consist 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 (not yet enforced)

14.30 Reporting according to topical ESRS
Description of the topical standards and how to report according to them

  • Structure of the standard
  • Selection of information based on materiality analysis
  • Qualitative vs. quantitative disclosures
  • Requirements for reporting and reporting structure

15.00 Coffee break

15.15 Action plan for reporting according to CSRD 
Preparing the company for reporting according to CSRD/ESRS usually requires several steps. The process can often be used to simultaneously develop the company’s sustainability work. Here, you as a participant, get to create an action plan for your company, planning what needs to be done to report according to CSRD/ESRS.

  • Gapanalysis towards the company’s current report
  • Processes and support systems
  • How the reporting process can be used for more than just reporting
  • Other tools

16.30 We summarise the day

17.00 End


Mattias Iweborg

+46 705 93 43 60

+46 8 522 034 51


Mattias Iweborg is the co-founder and CEO of Enact. He has worked as an international advisor within the field of responsible…
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SEK 10 900 excl. VAT