Deep dive to ESRS 2 – General disclosures

Overview

Over the last two decades, reporting standards and frameworks have been developed to enable organisations to provide sustainability-related information transparently and consistently. These sets of indicators define the key elements of sustainability reporting, including how sustainability-related information should be collected and presented.

Many available standards and frameworks can be used for different sustainability reporting purposes. This e-learning series focuses on the mandatory European Sustainability Reporting Standards (ESRS) and will provide a comprehensive overview of what they are and how to use them.

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

• distinguish between the reporting requirements in ESRS 2 and the topical ESRS;

• differentiate between mandatory and voluntary Disclosure Requirements;

• select the appropriate approach to using estimates;

• determine the information to be disclosed related to the double materiality assessment;

• choose the appropriate approach to disclosing policies, actions and targets;

• select the adequate ways of referring to information provided in other documents.

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: EU