GRI and the European Sustainability Standards

Overview

There are many available standards and frameworks that can be used for different Environmental, Social and Governance (ESG) reporting purposes. This e-learning module focuses on the Global Reporting Initiative (GRI) Standards and will provide a comprehensive overview of the key concepts and reporting principles of the GRI.

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

  • Distinguish between the Non-Financial Reporting Directive and the Corporate Sustainability Reporting Directive

  • Define the scope of the CSRD

  • Compare the reporting layers and topics between GRI
    and ESRS

  • Identify the similarities and differences between GRI
    and ESRS

  • Define materiality assessment under ESRS

  • Distinguish between financial and impact materiality

  • Identify the necessary steps for the revised
    materiality approach

  • Select the appropriate method for preparing a double materiality assessment

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: Global

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Contact us

Jelena Jovanovic

Jelena Jovanovic

Coordinator, PwC's Academy, PwC Serbia

Tel: +381 11 3302 100

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