CSRD Training

Lesson 1 • CSRD Scope and Applicability Criteria

Defines which entities fall under CSRD obligations based on size, listing status, and sector. Learners identify whether their organization is in scope.

Lesson 2 • Core Objectives and Policy Rationale

Explains the directive's dual goals: improving data quality for investors and driving corporate sustainability action. Links regulatory intent to reporting design choices.

Lesson 3 • Relationship to Adjacent Regulations

Maps CSRD's interaction with taxonomy regulations, investor disclosure rules, and due diligence requirements. Prevents siloed compliance thinking.

Lesson 1 • General Disclosures: ESRS 2

Details the mandatory governance, strategy, and materiality disclosures required of all in-scope companies. Forms the backbone of every CSRD-compliant report.

Lesson 2 • Environmental Topical Standards

Surveys the climate, pollution, water, biodiversity, and resource use standards. Learners identify which environmental topics require disclosure based on materiality.

Lesson 3 • General Requirements: ESRS 1

Covers the foundational reporting principles, value chain scope, and time horizons defined in ESRS 1. These principles govern how all other standards are applied.

Lesson 4 • ESRS Architecture and Structure

Introduces the two-tier ESRS structure of cross-cutting and topical standards. Learners understand how standards interrelate before diving into individual requirements.

Lesson 1 • Financial Materiality Assessment

Guides learners through identifying sustainability-related risks and opportunities that affect financial performance. Links to enterprise risk management frameworks.

Lesson 2 • Conceptual Foundations of Double Materiality

Distinguishes impact materiality from financial materiality and explains how both perspectives must be assessed simultaneously. Builds the conceptual base for the full assessment process.

Lesson 3 • Stakeholder Engagement in Materiality

Explains how to identify, prioritize, and engage stakeholders to inform materiality judgments. Stakeholder input is a required input under ESRS 1.

Lesson 4 • Impact Assessment Methodology

Provides a step-by-step method for assessing actual and potential impacts across the value chain. Covers severity, likelihood, and scope criteria from ESRS 1.

Lesson 1 • KPI Definition and Calculation Methods

Establishes consistent definitions and calculation methodologies for key sustainability metrics. Ensures comparability across reporting periods.

Lesson 2 • Value Chain Data Collection

Covers methods for obtaining supplier and downstream partner data required for Scope 3 and social disclosures. Addresses practical challenges of third-party data.

Lesson 3 • Internal Data Collection Processes

Designs workflows for gathering sustainability data from internal departments, systems, and records. Addresses common data gaps and quality issues.

Lesson 4 • Data Governance and Audit Readiness

Builds the governance structures, controls, and documentation needed to support external assurance. Prepares data systems for limited and reasonable assurance reviews.

Lesson 1 • Board and Management Oversight Structures

Defines the governance roles, responsibilities, and oversight mechanisms required under ESRS 2. Learners design board-level sustainability governance frameworks.

Lesson 2 • Risk Management Integration

Connects sustainability risk identification to enterprise risk management processes and ESRS disclosure requirements. Ensures sustainability risks appear in formal risk registers.

Lesson 3 • Transition Plan Development and Disclosure

Guides learners through building a credible climate transition plan aligned with ESRS E1 requirements. Covers milestones, resource allocation, and financial planning.

Lesson 4 • Targets, Milestones, and Performance Tracking

Establishes a system for setting, monitoring, and disclosing sustainability targets across all material topics. Links performance tracking to board reporting cycles.

Lesson 1 • Report Structure and Integration Requirements

Explains where the sustainability statement sits within the management report and how it must be structured. Establishes the structural framework before drafting begins.

Lesson 2 • Writing Policies, Targets, and Actions

Covers how to disclose sustainability policies, time-bound targets, and action plans per ESRS requirements. Ensures disclosures are specific, measurable, and verifiable.

Lesson 3 • Quality Review and Disclosure Integrity

Provides a structured review process to check completeness, consistency, and accuracy before submission. Reduces assurance findings and restatement risk.

Lesson 4 • Quantitative Metrics Disclosure

Addresses how to present numerical data, tables, and calculations within the sustainability statement. Covers formatting, units, and reconciliation requirements.

Lesson 1 • Common Assurance Findings and Remediation

Identifies the most frequent issues raised during sustainability assurance and provides remediation strategies. Builds organizational resilience for future assurance cycles.

Lesson 2 • Internal Audit Role in CSRD Compliance

Defines how internal audit functions can support CSRD readiness through independent review and control testing. Bridges internal assurance and external verification.

Lesson 3 • CSRD Assurance Requirements Overview

Explains the mandatory limited assurance requirement and the trajectory toward reasonable assurance. Sets expectations for what assurance providers will examine.

Lesson 1 • Monitoring, Continuous Improvement, and Iteration

Establishes a continuous improvement cycle for CSRD processes after the first reporting cycle. Incorporates assurance findings, regulatory updates, and stakeholder feedback.

Lesson 2 • Technology and Tooling Selection

Guides the evaluation and selection of sustainability reporting software, data management tools, and assurance platforms. Aligns technology choices with ESRS data requirements.

Lesson 3 • Implementation Roadmap and Workstream Design

Translates gap findings into a phased implementation roadmap with defined workstreams, owners, and timelines. Balances quick wins with long-term capability building.

Lesson 4 • Cross-Functional Collaboration and Change Management

Addresses the organizational change required to embed CSRD processes across finance, legal, HR, and operations. Builds the internal coalition needed for sustained compliance.