Your challenge
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 Environmental, Social and Governance (ESG) reporting purposes.
With the adoption of the European Sustainability Reporting Standards by the European Commission, in the coming years the scope of companies falling under mandatory reporting will increase each year.
Do you and your company understand how and when you need to comply with the standards?
sustainability video
Our solution
Our three-module course focuses on the mandatory European Sustainability Reporting Standards and will provide a comprehensive overview of what they are and how to use them.
It showcases all the key elements that users must understand to utilise the standards correctly and efficiently. The goal of the course is to grasp the structure and content of the ESRS and provide individuals with guidance on how to apply them.
- Introduction to ESRS
- ESRS Deep Dive
- EU Taxonomy Deep Dive
Introduction to ESRS
Introduction to cross-cutting standards under the ESRS 1 and ESRS 2
- Reporting under the ESRS when entity-specific disclosures are to be used
Difference between sector-agnostic and sector-specific standards
Different approaches for due diligence processes
Difference between financial and impact materiality, and the importance of double materiality
Metrics and targets as per ESRS 2
Introduction to environmental standards under the ESRS (E1-E5)
- Structure of the environmental ESRS standards
- Methods for a scenario analysis
- Categorising the relevant sub-topics to their environmental topics
- Relevant reporting areas under each environmental ESRS standard
Introduction to social and governance standards under the ESRS (S1-S4 and G1-G2)
- Connecting the worker categories to the relevant social ESRS standard
- Definitions of worker populations for each of the social ESRS standards
- Difference between the ESRS G1 standard and the Governance reporting area
ESRS Deep Dive
Deep dive to ESRS 1 – General requirements
- The objectives of ESRS 1
- Chapters and appendices of ESRS 1
- Required qualitative characteristics of information reported under the ESRS
- Principles of the double materiality assessment
- Stakeholders and their relevance to the materiality assessment process
- Due diligence in the sustainability reporting process
- Time horizons under the ESRS
- General requirements for preparing and presenting sustainability information under the ESRS
Deep dive to ESRS 2 – General disclosures
- Disclosure requirements that apply to all undertakings regardless of their sector of activity
- The appropriate approach to using estimates
- Information to be disclosed related to the double materiality assessment
- The appropriate approach to disclosing policies, actions and targets
- The adequate ways of referring to information provided in other documents
Deep dive to ESRS E1 – Climate change
- Disclosure Requirements in ESRS E1
- Data points in the standard
- The scope of the standard
- GHG emissions calculation guidance
- Different emission types
EU Taxonomy Deep Dive
- The background and the structure of the EU taxonomy legislation
- Which companies need to comply with the EU taxonomy and when
- Environmental objectives and how to align with them according to the regulations
- The technical screening criteria and the high-level reporting requirements
Why choose us
Choose the right set of courses from the package to build awareness and educate your staff about the different aspects of ESG.
The training requires active participation from the learners, which helps them to gain real knowledge.
We are able to integrate company-specific case studies and guidelines if needed.
The digital learning solutions are updated regularly to be able to follow all regulatory changes and adjustments.
Our e-learnings
Individuals or corporates below 15 users may purchase the curriculum in our E-learning Online Store via card payment.
For corporate offers and volume discounts, please contact your local PwC representative or the Digital learning team.*
*Our e-learnings are available for corporates either as a cloud service on the PwC platform or integrated into your own LMS.
