ESRS Training

Lesson 1 • ESRS Framework Overview

Introduces the full set of ESRS standards, their categories, and hierarchical structure. Learners map how individual standards relate to the overarching framework.

Lesson 2 • Key Stakeholders and Users

Identifies primary audiences for ESRS reports and their distinct information needs. Clarifies how stakeholder expectations shape disclosure priorities.

Lesson 3 • Regulatory Mandate and Scope

Defines which entities are required to report, applicable thresholds, and phase-in timelines. Connects legal obligations to practical reporting responsibilities.

Lesson 4 • Relationship to Other Frameworks

Compares ESRS with global frameworks such as GRI, TCFD, and ISSB standards. Learners understand interoperability and avoid duplication in multi-framework reporting.

Lesson 1 • Documenting and Validating the Assessment

Establishes documentation standards and internal validation steps for the materiality assessment. Prepares learners for audit scrutiny and governance sign-off.

Lesson 2 • Scoring and Prioritizing Material Topics

Applies severity, likelihood, and financial magnitude criteria to rank identified topics. Learners produce a prioritized materiality list that drives disclosure decisions.

Lesson 3 • Stakeholder Engagement in Materiality

Integrates stakeholder input into the materiality process through structured consultation. Ensures the assessment reflects perspectives of affected parties and information users.

Lesson 4 • Identifying Impacts, Risks, and Opportunities

Guides learners through systematic identification of actual and potential impacts, risks, and opportunities across the value chain. Builds the input list for materiality scoring.

Lesson 1 • Policies, Actions, and Targets

Details requirements for disclosing sustainability policies, action plans, and measurable targets. Learners align existing corporate commitments with ESRS disclosure expectations.

Lesson 2 • Governance Disclosures

Covers board-level oversight, management roles, and accountability structures required under cross-cutting standards. Learners draft governance narrative aligned with ESRS requirements.

Lesson 3 • General Disclosure Architecture

Explains the four-pillar structure—governance, strategy, impact management, and metrics—that organizes every ESRS disclosure. Provides the template learners apply across all topics.

Lesson 4 • Metrics, KPIs, and Data Quality

Establishes standards for selecting, calculating, and presenting sustainability metrics. Emphasizes data quality controls that support reliable and comparable disclosures.

Lesson 1 • Circular Economy and Resource Use

Covers material inflows, outflows, waste management, and circular economy strategy disclosures. Learners quantify resource flows and align disclosures with circular economy principles.

Lesson 2 • Biodiversity and Ecosystems

Introduces biodiversity impact drivers, ecosystem service dependencies, and nature-related risk disclosures. Learners apply location-sensitive assessment methods to their operations.

Lesson 3 • Climate Change Mitigation and Adaptation

Covers greenhouse gas accounting, transition plans, and physical risk disclosures under the climate standard. Learners calculate Scope 1, 2, and 3 emissions and set reduction targets.

Lesson 4 • Pollution Prevention and Control

Addresses disclosure of air, water, soil, and substance pollution impacts and management measures. Learners identify relevant pollutants and draft prevention and remediation disclosures.

Lesson 1 • Human Rights Due Diligence Integration

Integrates human rights due diligence into social disclosures across all stakeholder groups. Learners apply a structured due diligence process consistent with international norms.

Lesson 2 • Affected Communities

Addresses impacts on local and indigenous communities, including land rights and access to resources. Learners design community engagement processes and draft community impact disclosures.

Lesson 3 • Value Chain Worker Disclosures

Extends social disclosure obligations to workers in the upstream and downstream value chain. Learners apply due diligence processes to identify and address value chain labor risks.

Lesson 4 • Own Workforce Disclosures

Covers working conditions, equal treatment, pay equity, health and safety, and training disclosures for direct employees. Learners structure workforce data collection and narrative reporting.

Lesson 1 • Anti-Corruption and Anti-Bribery

Addresses disclosure of anti-corruption programs, training, incidents, and remediation. Learners assess program effectiveness and structure compliant anti-corruption disclosures.

Lesson 2 • Tax Transparency Disclosures

Introduces tax governance, country-by-country reporting alignment, and tax risk disclosures. Learners connect tax transparency requirements to broader governance accountability.

Lesson 3 • Business Conduct Disclosures

Covers corporate culture, whistleblower protection, supplier relationship management, and payment practices. Learners draft business conduct disclosures aligned with ESRS requirements.

Lesson 4 • Political Engagement and Lobbying

Covers disclosure of political contributions, lobbying activities, and trade association memberships. Learners identify reportable activities and draft transparent political engagement disclosures.

Lesson 1 • Transitioning to Reasonable Assurance

Outlines the higher evidentiary and control standards required for reasonable assurance over time. Learners build a roadmap to elevate data maturity and control rigor progressively.

Lesson 2 • Data Collection Processes and Tools

Designs structured data collection workflows, templates, and technology solutions. Learners evaluate software options and build scalable collection processes across business units.

Lesson 3 • Preparing for Limited Assurance

Explains the limited assurance standard applicable to ESRS reports and what assurance providers examine. Learners prepare documentation packages and evidence trails for external review.

Lesson 4 • Data Quality and Internal Controls

Establishes controls for accuracy, completeness, consistency, and timeliness of sustainability data. Learners implement review checkpoints and reconciliation procedures.

Lesson 1 • Writing Clear and Compliant Disclosures

Applies plain-language writing techniques to produce accurate, balanced, and verifiable disclosure text. Learners avoid greenwashing language and meet ESRS narrative quality standards.

Lesson 2 • Continuous Improvement and Strategic Integration

Embeds ESRS reporting into annual planning cycles and uses disclosure insights to drive strategic decisions. Learners build a year-round reporting calendar and improvement feedback loop.

Lesson 3 • Digital Tagging and Machine-Readable Reporting

Introduces the digital taxonomy requirements for tagging ESRS disclosures in machine-readable format. Learners apply tagging tools and validate tagged output for regulatory submission.

Lesson 4 • Structuring the Sustainability Statement

Defines the required structure and content elements of the sustainability statement within the management report. Learners organize disclosures into a coherent, navigable document.