CSRD (Corporate Sustainability Reporting Directive)

Objectives   

By the end of this training programme, participants will be able to, among others:

• Understand post Omnibus reporting framework, Stop-the-clock and Quick fix implications, ESRS landscape (with EFRAG’s technical advice)
• Navigate risks and opportunities of reporting (sanctions and strategy)
• Learn how to scope and consolidate, and reporting interaction with related frameworks (CS3D, EU Taxonomy, SFRD).
• Understand the roadmap for a compliant CSRD report including DMA, ESRS simplification, data gathering, tagging, publication and assurance.
• Identify emerging best practices and implementation strategies observed in the market following first-wave CSRD reporting

Content 

Introduction and regulatory context

• CSRD after Omnibus: policy objectives, recalibration and key takeaways
• Overview of EFRAG’s final advice on ESRS amendments and simplification

Scope and applicability

• Updated timelines and phased-in application
• Group consolidation rules, group-wide exemptions and third-country subsidiary implications, and scoping techniques
• Value chain expectations and current clarifications
• Interactions with other EU Regulations (EU Taxonomy, SFDR, CSDDD, etc.)

Reporting requirements

• Revised DMA methodology (key changes and evolving expectations under the revised ESRS)
• Overview of the revised ESRS and reduced datapoints
• Focus on material, decision-useful disclosures and proportionality
• Data readiness and gap analysis under the revised ESRS
• Data gathering, governance and internal controls
• Reporting: structure and content
• Alignment with international sustainability reporting frameworks (GRI and ISSB)

Assurance and Digitalisation

• Assurance requirements and expected evolution
• Digital reporting, tagging and format requirements

Publication and sanctions

• What to publish, where, how and when
• Sanctions, enforcement mechanisms and liability considerations
• Key supervisory priorities and enforcement trends at EU and national level

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 

2 hours 

Language

English

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