CSRD (Corporate Sustainability Reporting Directive)

Objectives

• Understanding the legal framework for entities reporting in Luxembourg
• Understanding how it fits within the broader EU regulatory agenda (interaction with other regulations e.g. SFDR,EU Taxonomy Regulation, CSDDD)
• Scoping, consolidation and exemptions from reporting
• Allocation of responsibilities and liability regime
• Conducting a double materiality assessment
• Practical examples of how to report sustainability information using the CSRD and the underlying ESRS
• Exploring existing best practices

Content

Introduction

Scope

• Applicability
• Timeline
• Consolidation
• Value chain considerations
• Link with other EU Regulations (EU Taxonomy, SFDR, CSDDD, etc.)

Reporting requirements

• Double Materiality Assessment
• Data Readiness Analysis
• Data Gathering and Reporting
• ESRS (European Sustainability Reporting Standards) 
• Link with other international non-financial reporting frameworks (GRI and ISSB)

Insurance and Digitalisation

• Assurance requirements
• Digital reporting

Publication and sanctions

• Publication
• Sanctions and liability regime

Speakers

Our speakers come from our ESG & Sustainability Team, covering all legal, regulatory and advisory aspects of your CSRD reporting journey.

Target audience

Corporates and large groups
Banks
Insurance
Asset Managers

Duration

3 hours

*It is hybrid, but in-person presence is recommended for the best learning experience.

 

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For more information please contact us by e-mail institute@arendt.com