Sustainability statements: CSRD.

YH02502

After completing the programme the student should have knowledge of/in - what the taxonomy, the accounting directive CSRD (Corporate Sustainability Reporting Directive) and the reporting standard ESRS European Sustainability Reporting Standards) stand for. - how requirements for sustainability reporting affect your own organisation. - the double materiality analysis and mapping of the company's value chain. - requirements for data collection and selection based on the materiality analysis. - strategies and methods/tools relevant to the sustainability directive over a coherent reporting period. - review of examples from working life After completing the programme the student should have the skills to - explain and reflect on the parts of ESRS relevant to the company. - analyse and implement sector-specific standards. - carry out a GAP analysis of the relationship between the current state and the ideal state based on the requirements in CSRD. - analyse completed statements in different industries After completing the programme the student should have the competence to - in a group or individually, independently carry out a materiality analysis and mapping of their own company's impact on people, from a social sustainability perspective, as well as the company's impact on the environment and climate. This applies both to the company's own production of goods and services and to the whole so-called value chain in the form of suppliers, customers and the surrounding society. - in a group or individually, be able to implement CSRD in their own organisation with the aim of being part of a sustainable built environment sector.