Application of the General Disclosures

Overview

There are many available standards and frameworks that can be used for different Environmental, Social and Governance (ESG) reporting purposes. This e-learning module focuses on the Global Reporting Initiative (GRI) Standards and will provide a comprehensive overview of the key concepts and reporting principles of the GRI.

By the end of this module, you will be able to:

• recall the contents of GRI 2: General Disclosures 2021;

• recognise the thirty disclosures and identify the five sections to which they belong;

• recall the appropriate application of the reporting requirements to determine the correct course of action for the organisation;

• recognise which elements of the disclosure are mandatory by recalling the meaning of "can", "should" and "shall".

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

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Further information:

• Training hours: 50 minutes

• CPD: 1.0

• Language: English

• Topics: ESG, Reporting
• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global