- Regulatory, financial, risk and ethics frameworks - Know the regulatory, financial, risk and ethics frameworks (Sarbanes-Oxley, AMF and SEC regulations, etc.).
- Financial communication - Financial communication: preparing an AGM, a roadshow, writing a financial communication document, media strategy
- Financial information and the Universal Reference Document - Present account analyses and half-yearly and annual accounting and financial reporting, quarterly information and segment reporting. Understand the content of the Reference Document and how to read it.
- Public institutions and bodies - Learn about public institutions and bodies: Autorité des marchés financiers (France, International), Autorité des normes comptables, IASB, EFRAG, Autorité de la concurrence, parliamentary committees, etc.
Fundamentals
Target audience
- Chartered accountants, statutory auditors
- Audit committee members
- Finance, consolidation and accounting managers
1 day
Prerequisites
No prior knowledge is required.
Objectives
◗ Identify the key concepts, international regulatory frameworks, and challenges related to non-financial reporting.
◗ Analyze the regulatory requirements related to the CSRD, the European taxonomy, and the key applicable regulations.
◗ Identify the role and potential contributions of finance teams in the development of non-financial reporting.
Training program
◗ Understanding the foundations of extra-financial reporting
- Origins of ESG reporting: GRI, TCFD, European and international standards
- Transition from DPEF to CSRD: regulatory logic and transparency issues
- Articulation of standards: ESRS, IFRS S1/S2, ISSB, interoperability
✔ UNDERSTAND | Illustration: mapping the reference systems used in France and Europe.
✔ UNDERSTAND | Document analysis: examples of existing reporting (DPEF, DEU)
✔ ASSESS | Quiz: in your opinion... Which standards apply to non-EU groups?
◗ Identify CSRD expectations and obligations
- Scope, thresholds, timetable for entry into force
- Structure of expected reporting: ESRS 1 and 2, ESEF format
- Articulation with green taxonomy and SFDR (Sustainable Finance Disclosure Regulation)
✔ UNDERSTAND | Text study: deciphering key ESRS requirements.
✔ ASSESS | Quiz: what do you think... DPEF or CSRD: what are the major differences?
◗ Analyze the impact on companies and their governance
- Notion of double materiality and verifiable information
- Role of the Audit Committee and senior management
- Impact on strategy, value chain and stakeholders
✔ UNDERSTAND | Document analysis: role of stakeholders in reports
✔ EXPERIMENTATE | Case study: identifying key indicators using a real-life example
✔ ASSESS | Quiz: in your opinion... What does the notion of double materiality change?
◗ Putting the reference systems used in practice into perspective
- Standards used in France: ODD, TCFD, GRI, SASB
- FinHarmony case study: analysis of French group SORs
- Comparison with IFRS S1/S2 and international practices
✔ APPLY | Case Study: How do Vinci and CMA-CGM structure their sustainability reporting?
✔ UNDERSTAND | Overview: A comparison of sustainability frameworks (GRI, TCFD, SASB)
✔ EVALUATE | Quiz: In your opinion… Which frameworks are most frequently cited by major corporations?
Why choose this course?
The framework for non-financial reporting has been significantly strengthened, not only for regulatory reasons but also for reasons specific to corporate communications.
The exemptions related to the implementation of the CSRD make it possible to better prepare processes for collecting and reporting information from a strategic perspective on corporate communications.
This training program is designed for finance professionals and operational staff in companies who wish to understand the challenges and expectations associated with this major change.
Teaching and assessment methods
Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
A variety of teaching methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: theoretical concepts are alternated with examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Training monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
€1,295 (excluding tax)
Testimonials
CSRD training
CSRD training
CSRD training
Jonathan C.
Company
Training