CSRD & ESRS: How to Report on Sustainability Under the New EU Law.

About the course.

What you learn.

• Good knowledge of CSRD, the changes the directive brings compared with previous directives and a clear picture of the current situation (Omnibus, "stop-the-clock", relief measures and simplified/revised ESRS)
• Good knowledge of the proposed/revised new mandatory sustainability reporting standards (ESRS), and how to report under them
• An understanding of which steps your organisation needs to take to carry out the reporting

How the course is built.

1. CSRD in practice and implementation in Swedish law

   Who is covered by CSRD and how this is governed by the Annual Accounts Act What needs to be included in the report Requirements for review by an auditor Links to other frameworks and reporting requirements, such as GRI, the EU Taxonomy, the OECD due diligence guidance, SASB, TCFD and GHG

2. ESRS: how to report under the revised standards

   What the proposed/revised reporting standards, ESRS, mean for reporting companies The structure and content of the standards and how to report under them

3. Double materiality in practice

   The increased importance of the materiality assessment through CSRD, what it means that it must be carried out according to the principle of double materiality (how the business affects its surroundings and how the surroundings affect the business) and how these requirements have changed How to carry out a double materiality assessment step by step The role of stakeholders and common pitfalls

4. General disclosures (ESRS 2)

   Which information must be provided about the business, governance, material topics and how they were identified How the general disclosures in ESRS 2 interact with the topical standards

5. Reporting material topics

   The disclosure requirements for policies, targets, actions and metrics General requirements under ESRS 2 and requirements in the topical standards Ways to decide which information to provide based on the double materiality assessment

6. Mandatory requirements, phase-in and relief

   What is mandatory, which omissions are allowed and the phase-in provisions ("smart planning" over the first years)

7. The SME track in the value chain

   VSME at an overview level and how this standard can be used to obtain information from suppliers and other business partners

8. Your action plan

   How to turn the course content into a concrete plan in your organisation

Who is this for?

Everyone who needs to understand CSRD and ESRS and the new requirements they place on companies' sustainability reporting. The course is for companies that must, or voluntarily want to, report under ESRS. It suits both you who have not reported under ESRS before and you who want to update yourself on the revised framework.