Introduction to the CSRD and Reporting with the ESRS
/ Understand the CSRD. Navigate the ESRS. Prepare to Report.
Course Description
Preparing for a first ESRS reporting cycle can feel complex, particularly as the European regulatory landscape continues to evolve. This live, instructor-led course provides a structured introduction to the purpose and value of sustainability reporting, the role of the Corporate Sustainability Reporting Directive (CSRD) in EU reporting practice, and the architecture and key characteristics of the European Sustainability Reporting Standards (ESRS). Through guided discussions, practical preparation activities and a real organisational case study, participants build the foundational knowledge needed to prepare for and coordinate the key activities in a first ESRS reporting cycle.
English or Bosnian/Croatian/Serbian
Live Online
Face-to-Face
Tailored
Learning Outcomes
By the end of the course, participants will be able to:
explain the purpose and value of sustainability reporting;
describe how the Corporate Sustainability Reporting Directive fits into regulatory sustainability reporting practices within the European Union;
describe the structure and key characteristics of the ESRS; and
define the key components of preparation and project management activities in the context of ESRS reporting.
Course
Structure
The workshop combines licensed GRI content with presentations, guided discussions, reflection activities, knowledge checks and a real organisational case study, helping participants connect the European regulatory context and ESRS fundamentals with practical reporting preparation.
Introduction
- Welcome, orientation and learning objectives
- How the CSRD and ESRS work together
- Overview of official ESRS resources and supporting materials
Part 1:
Purpose and Value of Sustainability Reporting
- The meaning and dimensions of sustainability
- The purpose and value of sustainability reporting
- Transparency, accountability and stakeholder trust
- Sustainability reporting as a tool for risk management and informed decision-making
- The wider sustainability reporting landscape
- Common reporting risks, including data quality, completeness and credibility
Part 2:
The CSRD and Its Place in the EU Sustainability Reporting Landscape
- The evolution from the Non-Financial Reporting Directive to the CSRD
- The role of the CSRD in EU sustainability reporting practice
- Overview of scope, phase-in and key reporting requirements
- Double materiality, value chain information, reporting format and external assurance
- Connections with the EU Taxonomy, SFDR and CSDDD
- How the ESRS support reporting under the CSRD
- Interoperability with the GRI Standards and IFRS Sustainability Disclosure Standards
Part 3:
Introduction to the ESRS
- The structure of the ESRS
- Cross-cutting and topical Standards
- Disclosure Requirements, datapoints and Application Requirements
- The sustainability statement and its place within the management report
- Qualitative characteristics of sustainability information
- Fundamental ESRS concepts:
- stakeholders;
- materiality;
- due diligence; and
- value chain
- How the ESRS and their disclosure requirements work together
Part 4:
Preparation Activities for ESRS Reporting
- Securing internal buy-in and sufficient resources
- Establishing the reporting team, responsibilities, timelines and milestones
- Setting up internal controls and stakeholder engagement processes
- Preparing for the double materiality assessment
- Conducting benchmarking and gap analysis
- Preparing for data collection and analysis
- Planning for external assurance
- Developing a structured ESRS reporting project plan
Part 5:
In Practice — Preparing for First ESRS Reporting
- A real organisational case study on preparing for ESRS reporting
- Conducting the materiality process and setting priorities
- Developing a sustainability strategy
- Gathering relevant and faithfully represented information
- Creating workflows, assigning responsibilities and implementing an action plan
- Preparing the sustainability statement
- Practical lessons and recommendations for first-time reporters
Wrap-Up
- Summary of key concepts
- Final knowledge check
- Reflection, Q&A and next steps
Together, the course progresses from understanding the value and regulatory context of sustainability reporting to navigating the ESRS and planning the principal activities required for a first reporting cycle.
Who
Should Attend
This course is particularly suitable for:
sustainability and ESG professionals beginning their ESRS reporting journey;
corporate reporting teams preparing for a first ESRS reporting cycle;
finance, accounting, risk, legal and compliance professionals supporting sustainability reporting;
consultants and professional advisers supporting organisations with ESRS reporting;
managers and project leads responsible for coordinating reporting activities;
suppliers and business partners seeking to understand ESRS-related value chain information requests; and
anyone seeking a structured introduction to the CSRD and ESRS.
The course is designed for beginners and professionals who need a clear foundation in the purpose, structure and practical preparation requirements of ESRS reporting.
Course
Information
Duration:
One-day live workshop
Language:
English or
Bosnian / Croatian / Serbian
Delivery Options:
Scheduled Live Online, Face-to-Face at the University of Sarajevo, or tailored in-house delivery worldwide
Prerequisites:
No specific prior knowledge is required
Recommended Preparation:
Participants are encouraged to download and review the current ESRS, particularly ESRS 1 and ESRS 2, before attending the course
Course Materials:
Applicable licensed course materials and a dedicated participant booklet
Certificate:
Digital GRI Certificate of Completion, available after completing the course and the required GRI feedback survey
️Approved CPD Hours:
5 CPD Hours
Professional Certification Pathway:
This course is one of six required courses within the GRI Certified ESRS Sustainability Professional pathway
Course Content Updates:
Course content is reviewed before each cohort to reflect key CSRD and ESRS regulatory and standard-setting developments
Group & In-House Options
10% discount for groups of five or more participants from the same institution
Custom pricing for larger groups, institutional programmes and donor-funded initiatives
Tailored in-house training is available worldwide and quoted separately based on group size, location and logistics
Meet the
ESRS Training Team
Ready to Begin Your ESRS Reporting Journey?
Build the foundation needed to understand the CSRD context, navigate the ESRS and prepare for a structured first reporting cycle.
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