Deep dive to ESRS 1 – General requirements

Overview

Over the last two decades, reporting standards and frameworks have been developed to help organisations provide sustainability-related information transparently and consistently. These standards and frameworks define the key elements of sustainability reporting, including how relevant information should be collected and presented.

This e-learning series focuses on the mandatory European Sustainability Reporting Standards (ESRS) and will provide a comprehensive overview of what they are and how to use them.

By the end of this module, you will be able to:

• identify the objectives of ESRS 1;

• identify the chapters and appendices that ESRS 1 consists of;

• identify the required qualitative characteristics of information reported under the ESRS;

• select sustainability matters for the double materiality assessment;

• select the stakeholders to engage with during the double materiality assessment;

• choose the steps of the sustainability due diligence process;

• determine the time horizons under the ESRS;

• determine the general requirements for preparing and presenting sustainability information under the ESRS.

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

Further information:

• Training hours: 50 minutes

• CPD: 1.0

• Language: English

• Topics: ESG, Reporting

• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: EU