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. 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 and regulatory updates

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 all over our specialised and complementary teams, covering all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg. We invite you to check our training agenda where the speakers are listed on each training session.

Target audience

Corporates and large groups
Banks
Insurance
Asset Managers

Duration

3 hours

Language

English 

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