CSRD reporting - New ESRS Standards

The training is intended primarily for participants who need to understand ESG reporting requirements, become familiar with the obligations arising from the CSRD directive and ESRS standards, and ensure their successful implementation.

It is suitable for companies preparing for mandatory reporting under the second wave of CSRD, for companies already reporting under the first wave that will transition to the revised ESRS standards, and for organizations seeking to meet the expectations of the market, business partners, banks, and investors. The training is suitable for:

• ESG managers and specialists,
• Professionals in finance, controlling and reporting,
• Compliance, risk management and internal audit specialists,
• Senior executives and strategic managers,
• Representatives of small and medium-sized enterprises seeking to prepare for the requirements of customers, banks or investors.

• Overview of sustainability reporting requirements in the EU:
  • Criteria and timeline for large companies (particularly those expected to report under the second wave of CSRD),
  • Voluntary reporting options for SMEs,
  • Reporting requirements and exemptions for subsidiaries of international groups.
• Practical recommendations for the first reporting cycle and subsequent reporting periods based on lessons learned from the first wave of CSRD reporting,
• Common challenges and pitfalls in ESG reporting implementation,
• Introduction to reporting under the EU Taxonomy,
• Understanding the structure of the ESRS standards and practical tips for working with them,
• Requirements of the cross-cutting standards ESRS 1 (General Requirements) and ESRS 2 (General Disclosures),
• Approach to conducting a Double Materiality Assessment (DMA) under simplified requirements, including practical examples of methodology and outputs (impacts, risks, and opportunities),
• Consideration of the value chain in DMA, reporting, and data collection, including limitations applicable to small and medium-sized enterprises,
• Understanding the requirements of environmental, social and governance reporting standards:
  • Environmental: E1 Climate change, E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Resource use and circular economy,
  • Social: S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users,
  • Governance: G1 Business conduct.