Address with confidence the ESRS with the use of the GRI Standards and elevate your expertise.
Delived by FBRH Consultants, a well established GRI Global Certified Training Partner with over two decades of experience, the course “ESRS Demystified: A How-to Guide by Co-constructor GRI Standards” is the ideal program for comprehensively addressing the European Sustainability Reporting Standards (ESRS). Our time-tested methodology, honed through years of expertise, equips you to thrive and acquire the essential knowledge for overseeing the creation of a sustainability report aligned with the ESRS. Each of our FBRH courses includes a detailed, step-by-step action plan.
What will I learn?
After completing this course, the course participants will be able to:
Address:
- Describe the purpose and key features of the Corporate Sustainability Reporting Directive (CSRD) – 2022/2464/EU
- Give an overview of the structure and key characteristics of the ESRS, including similarities and differences to the GRI Standards
- Describe the ESRS materiality process and general and topical disclosure requirements of the ESRS, in broad terms
- Identify how to leverage current GRI materiality processes and the disclosure requirement to satisfy ESRS requirements
- List the technical requirements of publishing an ESRS report, including tagging and referencing of information
- Explain why and how organizations can report using both the GRI Standards and the ESRS, including the use of various mapping tools.
Prior knowledge
Good command of the English language.
Course Programme
7:55 am London time
Part 1: Getting to know the CSRD and the ESRS
1.1 An introduction to the Corporate Sustainability Reporting Directive (CSRD)
1.2 Which organizations will be impacted by the CSRD mandate
1.3 How do the ESRS fit into the picture
1.4 How will the CSRD influence sustainability reporting practices
Part 2: Exploring the ESRS further
2.1 The ESRS structure
2.2 Qualitative characteristics
2.3 Fundamental concepts: stakeholder, materiality, due diligence
2.4 Non-discrimination and equal opportunity
2.5 Value chain information
2.6 Time horizons
Part 3: Leveraging the GRI process to determine material topics for ESRS reporting
3.1 Double materiality
3.2 Impact materiality
3.3 How to report on the materiality assessment process
3.4 Mapping between GRI 3-3 and ESRS 2 Disclosure Requirements
3.5 Entity-specific disclosures
Part 4: Comparing ESRS and GRI disclosures
4.1 ESRS 2 General Disclosures compared to GRI 2
4.2 Topical ESRS compared to GRI Topic Standards
4.3 Omissions in ESRS vs GRI Standards
Part 5: Publishing ESRS reports
5.1 How should sustainability information generated by the ESRS be published?
5.2 What is the XBRL digital taxonomy?
5.3 Do the ESRS require organizations to create a content index?
Part 6: Where do you go from here?
6.1 Joint GRI Standards-ESRS Interoperability Index
6.2 List of ESRS data points mapped to GRI Standards
6.3 Future of GRI and ESRS reporting
6.4 Practical tips
Wrap-up
14:30 London time
“EFRAG and GRI are pleased to confirm that
they have achieved a high level of
interoperability between their respective
standards for impact reporting.”
Joint Press Relase from EFRAG And The Global Reporting Initiative (GRI)
“GRI and EFRAG have eliminated the need for
double reporting, resulting in a user-friendly
reporting system without undue complexity.
Several years of diligent work towards achieving
a high level of interoperability, is bearing fruit”
Hans Buysse,
EFRAG Administrative Board President
This course qualifies as part of the Continuing Education Units (CEUs) for the GRI Professional Certification Program
Events
Upcoming Events
200+ REVIEWS ★★★★★
"You can know nothing about GRI
Standards and in 2 days you will be
ready to advise clients or run a
reporting project for your company."
Laurence Cox
(Salterbaxter, an MSL Company)
“Thanks for two excellent days of
learning How to Create a 1st-Class GRI
Standard Sustainability Report"
Anette Brøto Nereng
(KPMG Norway)
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“Pleased to share that as of today I am a GRI
Certified Sustainability Professional. Great
course, thank you for the insights and
unique learning path”
Ting Chaung Ho
(S&P Global)
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