Improvement
Target audience
- Finance, consolidation and accounting managers
- Users of financial statements
2 day
ESRS Training
Prerequisites
It is essential to have a thorough understanding of the issues and expectations of internal and external stakeholders regarding CSR, as well as the fundamental principles of non-financial reporting.
Objectives
◗ Understand the structure of non-financial reporting required by the CSRD.
◗ Implement the process for identifying material information to be disclosed.
◗ Apply this approach within the framework of the three universal themes addressed by the ESRS: Environment, Social, and Governance.
Training program
◗ Applying ESRS standards in an operational context
- Understand the structure of ESRS 1 & 2 standards
- Identify specific publication requirements by theme (environment, social, governance)
- Adapt implementation according to size, value chain and group structure
✔ UNDERSTAND | Text analysis: cross-cutting logic and the relationship between generic and thematic ESRS
✔ APPLY | Case study: adapting the S1 ESRS to a multi-site service company
✔ UNDERSTAND | Group discussion: Who is responsible for implementing the ESRS within the group?
◗ Structuring reporting to meet publication requirements
- Expected format: granularity, accuracy and comparability requirements
- Connections between strategy, governance and indicators
- Articulating narrative text and figures in the sustainability report
- Presentation of the information and indicators required by each ESRS standard
✔ UNDERSTAND | Template Analysis: Breaking Down an Excerpt from a Structured Report
✔ APPLY | Case Study: Fill in a Standard Reporting Template with Required Metrics
✔ UNDERSTAND | Group Discussion: Which Metrics Should Be Used for ESRS E1 and ESRS S1? To what extent do ESRS S1 and ESRS S2 differ (in terms of the reported indicators)?
✔ EVALUATE | Quiz: In your opinion… Which disclosures are mandatory starting in the first year?
◗ Anticipating the challenges of traceability and auditability
- Data verifiability requirements and the role of external auditors
- Documentation of data collection processes, responsibilities and updates
- Connecting internal tools (ERP, CSR reporting, HR database, etc.) and publication
✔ UNDERSTAND | Illustration: Example of the sustainable reporting process
✔ PRACTICE | Scenario: Identify risk areas in an incomplete reporting process
✔ EVALUATE | Quiz: In your opinion… Which data is subject to verification by an independent third party?
Why choose this course?
The European Directive on Non-Financial Reporting (CSRD) builds on previous legislation (in particular the NFRD/DPEF).
Despite these simplifications, non-financial reporting is becoming more structured and restrictive, with the goal of promoting greater transparency and consistency in the information disclosed. Implementing the ESRS often requires a thorough review of groups’ reporting processes.
This two-day training session serves as a refresher on companies’ disclosure obligations and provides an opportunity to take a step back in order to improve the quality of non-financial information disclosed through the implementation of short- and medium-term action plans.
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
€1,860 (excluding tax)
Testimonials
ESRS training
ESRS training
ESRS training
Jonathan C.
Company
Training