This course, delivered over two days or four virtual sessions, is focused on providing a sound understanding of the requirements of CSRD that came into effect for large public-interest companies from 1 January 2024, as well as the accompanying ESRS. The EU taxonomy is also covered as it interlinks with the CSRD. 

Participants will gain a technical understanding of, among other things, procurement practices, anti-corruption, anti-competitive behaviour and tax. 

This course will also cover: 

• Voluntary and mandatory standards and regulations that apply to ESG reporting in Europe 

• The requirements of the CSRD   

• The application of ESRS 

• Recent developments in the field within Europe, including the Omnibus 

• Double materiality 

• The links between CSRD, ESRS with standards such as GRI, TCFD, SFDR and IFRS sustainability standards 

Introduction 

• Introduction to ESG reporting in Europe 

• EU regulations taxonomy for sustainable activities 

CSRD 

• Reporting requirements for ESG information and the link to ESRS 

• Requirements to certify an adequate risk and control framework safeguarding and governing reported ESG information 

• Assurance requirement of reported ESG information 

• Requirements to digitally ‘tag’ the reported ESG information 

ESRS 

• ESRS 1 general principles 

• ESRS 2 general, strategy, governance and materiality assessment  

• ESRS E1 climate change 

• ESRS E2 pollution 

• ESRS E3 water and marine resources  

• ESRS E4 biodiversity and ecosystems 

• ESRS E5 resource use and circular economy 

• ESRS S1 own workforce 

• ESRS S2 workers in the value chain 

• ESRS S3 affected communities 

• ESRS S4 consumers and end-users 

• ESRS G1 governance, risk management and internal control 

• ESRS G2 business conduct 

This course combines expert instruction with practical, real-world examples to ensure a deep understanding of CSRD and ESRS requirements. 

• Group live (or group internet-based) instruction from experts with extensive experience in sustainability reporting and compliance 

• Clear explanations and practical examples of CSRD and ESRS standards, focusing on the key elements and reporting requirements 

• Interactive case studies and exercises designed to simulate real-world reporting scenarios and help you apply the standards in your organisation 

• Group discussions to explore challenges and share insights with peers, enhancing learning through shared experiences 

• Practical takeaways: tools, templates and best practices that you can implement immediately in your ESG reporting processes 

• In line with VantagePoint’s sustainability commitment, course materials are provided in digital format. Printed handouts will be limited to in-class exercises only. 

This course provides 16 hours of CPE/CPD credits.

VantagePoint is currently in the process of registering with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.