Understanding and implementing
Target audience
- Finance, consolidation and accounting managers
- Users of financial statements
2 day
New training
ESRS Training
Prerequisites
No special prerequisites are required.
The ESRS standards, at the heart of the CSRD regulations, are redefining extra-financial reporting in Europe. FinHarmony supports you in this transition with training courses designed by experts, combining theory and practice to guarantee your compliance and enhance the value of your sustainability approach.
ESRS training objectives
◗ Knowing the structure of non-financial reporting imposed by the CSRD
◗ Implement the process of identifying the material information to be communicated
◗ Applying this approach to the 3 universal themes addressed by ESRS: Environment, Social and Governance
Training program
Important note: in addition to the deferral of application voted in April 2025 in France, which concerns large companies (not groups) and listed SMEs, a major project to simplify the ESRS is underway. Some of the themes presented below may therefore be adjusted accordingly.
◗ 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
✔ UNDERSTANDING | Text study: cross-cutting logic and articulation between ESRS
generic and thematic
✔ APPLY | Case study: adapting ESRS S1 to a multi-site service company
✔ UNDERSTAND | Group discussion: who is responsible for applying the ESRSs
in 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 | Model analysis: deciphering a structured reporting extract
✔ APPLY | Case study: completing a standard reporting structure with mandatory
mandatory indicators
✔ UNDERSTAND | Group discussion: which indicators in the case of ESRS E1,
ESRS S1? To what extent do ESRS S1 and ESRS S2 differ (in terms of the indicators
indicators reported)?
✔ EVALUATE | Quiz: in your opinion... Which publications are compulsory from
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 a sustainable reporting process
✔ EXPERIMENT | Case study: identifying areas of risk in an incomplete
reporting process
✔ EVALUATE | Quiz: in your opinion... Which data are subject to verification
by an independent third party?
Why is ESRS training essential?
The European Directive on Non-Financial Reporting (CSRD) follows on from previous texts (in particular the NFRD/DPEF).
Despite ongoing simplifications and deferrals of application, extra-financial reporting is structured in a more restrictive way, with the aim of promoting greater transparency and homogeneity in the information communicated. Implementing ESRS regularly requires groups to overhaul their reporting processes.
This two-day training course provides a reminder of companies' reporting obligations, and an opportunity to take a step back in order to improve the quality of non-financial information communicated through the implementation of short- and medium-term action plans.
Teaching and assessment methods
Before: self-assessment quiz
During the session: Presentation accompanied by numerous illustrations drawn from current events and actual corporate communications.
Immediate application of the points covered to ensure knowledge acquisition: discussions between participants and with the facilitator, development of roadmaps and application of the proposed methodology.
Afterwards: documentation.
The trainer is available to answer any questions relating to the training.
Price
1,860 EXCLUDING VAT
Testimonials
ESRS training
ESRS training
ESRS training
Jonathan C.
Company
Training