CSRD (Corporate Sustainability Reporting Directive)

Objectives   

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

• Understand the evolving EU sustainability reporting landscape in light of the CSRD Omnibus Proposal and ESRS simplification
• Assess how CSRD interacts with other EU regulations (e.g. SFDR, EU Taxonomy, CSDDD) and fits within the broader sustainable finance agenda
• Understand the implications of the 2-year deferral (“stop-the-clock”) for Wave 2 and 3 companies and “Quick fix” for Wave 1 companies
• Learn how to scope and consolidate sustainability reporting obligations, including key exemptions and thresholds
• Examine the updated responsibility and liability framework under CSRD, and Luxembourg framework
• Explore the revised approach to the Double Materiality Assessment, decision-useful disclosures and leverage DMA outcome for a comprehensive ESG business strategy
• Navigate the reduced reporting burden from the ESRS simplification and gain practical insights on reporting under the simplified ESRS
• Prepare for digital tagging, publication requirements, and assurance obligations
• Exploring existing best practices

Content 

Introduction and regulatory context

• What’s changed under the 2025 Omnibus Proposal

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

• New DMA methodology (key updates and evolving expectations under the revised ESRS)
• Overview of the revised ESRS and simplified datapoints
• Data readiness analysis
• Data gathering and reporting
• Link with other international non-financial reporting frameworks (GRI and ISSB)

Assurance and Digitalisation

• Assurance requirements
• Digital reporting

Publication and sanctions

• What to publish, where, how and when
• Penalties for non-compliance
• Key enforcement trends and supervisory focus areas

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