- 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.
Acquire the fundamentals
Target audience
- Chartered accountants, statutory auditors
- Audit committee members
- Finance, consolidation and accounting managers
1 day
CSRD Training - Fundamentals of non-financial reporting
The framework for non-financial reporting is being strengthened with the entry into force of the CSRD and the application of ESRS standards. This CSRD training course is designed for professionals wishing to understand the challenges and expectations of this major regulatory change.
You'll learn to distinguish key concepts, to understand the obligations (DPEF, taxonomy, CSRD), and to structure a reliable reporting approach. Illustrated by case studies and real-life corporate communications, this training course will enable you to contribute effectively to the quality of the extra-financial information produced by your organization.
Prerequisites
No prior knowledge is required.
Objectives
◗ Identify the main concepts, international normative frameworks and challenges of non-financial reporting
◗ Knowledge of regulatory obligations (DPEF, taxonomy, CSRD...)
◗ Understand how financiers can contribute effectively to extra-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 Vinci or CMA-CGM structure their sustainable reporting?
✔ UNDERSTANDING | Inventory: reading grid between referentials (GRI, TCFD, SASB)
✔ EVALUATE | Quiz: in your opinion... What are the most cited reference frameworks used by major groups?
Why take CSRD training?
The non-financial reporting framework is being significantly strengthened for regulatory reasons, but also for reasons specific to corporate communications.
The 2-year postponement of the mandatory application of the CSRD means that information gathering and reporting processes can be better prepared from a strategic corporate communications perspective.
This training course is aimed at corporate financiers and operational staff who wish to understand the stakes and expectations of this major change.
Teaching and assessment methods
◗ Before: self-assessment quiz
◗ During the session: presentation of regulatory obligations and work in progress, accompanied by numerous illustrations drawn from current events and actual institutional communications. Immediate application of the points covered to ensure knowledge acquisition.
◗ After: documentary contributions. The trainer is available to answer any questions relating to the training.
Price
1 295 € EXCL. TAX
Testimonials
CSRD training
CSRD training
CSRD training
Jonathan C.
Company
Training