Digital Reporting under the CSRD
/ Understand XBRL. Structure Sustainability Data. Prepare for Digital Disclosure.
Course Description
Digital reporting is transforming sustainability disclosure from static, human-readable documents into structured information that can also be processed by machines. This live, instructor-led course explains the digital-reporting framework associated with the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), including eXtensible Business Reporting Language (XBRL), digital taxonomies, Inline XBRL tagging, the European Single Electronic Format (ESEF) and digital publication. Through guided walkthroughs, practical examples and readiness discussions, participants learn how to prepare sustainability information for digital reporting, strengthen data quality and validation, and anticipate developments in automation, artificial intelligence and interactive disclosure.
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 importance and relevance of digital reporting;
outline the CSRD requirements for digitalising sustainability information;
define how the XBRL taxonomy enables digital reporting and how sustainability information can be tagged;
identify how to publish sustainability information in line with ESRS requirements; and
reflect on the future impacts of digitalisation on sustainability reporting and gather practical insights.
Course
Structure
The workshop combines licensed GRI content with guided walkthroughs, practical examples, reflection activities and knowledge checks, helping participants understand the foundations of digital reporting and prepare their reporting processes for structured, machine-readable disclosure.
Introduction
- Learning objectives and key digital-reporting terminology
- Official CSRD, ESRS and XBRL resources
- The relationship between sustainability reporting and digital publication
Part 1:
Reporting of the Future — Digitalisation of Sustainability Information
- What digital reporting is and why it matters
- Structured, rule-based and machine-readable information
- Human-readable and machine-readable reporting formats
- XBRL and digital taxonomies
- Narrative, semi-narrative and quantitative information
- Benefits for accessibility, comparability, automation and stakeholder use
- How digital reporting complements human-readable reporting
Part 2:
Digital Reporting under the CSRD
- The CSRD digitalisation framework and evolving implementation requirements
- ESEF, XHTML, XBRL and Inline XBRL
- The roles of EFRAG, ESMA and the European Commission
- The structure and purpose of the ESRS XBRL Taxonomy
- Tags, elements, dimensions and validation rules
- Report-First and Tag-First approaches
- Tagging narrative and quantitative information
- Digital submission pathways and the European Single Access Point
- Validation, consistency and assurance considerations
Part 3:
Publishing an ESRS Sustainability Statement
- The purpose and structure of the sustainability statement
- General presentation requirements
- Governance, strategy and material sustainability matters
- Connectivity with financial statements
- Incorporating information by reference
- Presenting EU Taxonomy-related information
- Linking material impacts, risks and opportunities with policies, actions, metrics and targets
- Maintaining consistency between human-readable and machine-readable information
- Accessibility, clarity and traceability of published disclosures
Part 4:
Navigating Emerging Trends in Digital Reporting
- Real-time and increasingly automated reporting
- Artificial intelligence and machine learning
- Interactive dashboards, self-service platforms and open data
- Early familiarisation with the ESRS XBRL Taxonomy and pre-tagging
- Validation rules and automated quality checks
- Clear narrative hierarchy and granular labelling
- Pilot exercises, dry runs and readiness reviews
- Selecting and working with reporting-software providers
- Managing data-quality, transparency and environmental risks associated with artificial intelligence
Wrap-Up
- Summary of key concepts
- Final knowledge check
- Reflection, Q&A and practical next steps
Together, the course progresses from understanding digital-reporting fundamentals to interpreting the CSRD digitalisation framework, structuring an ESRS sustainability statement and preparing for emerging technologies and reporting practices.
Who
Should Attend
This course is particularly suitable for:
sustainability and ESG professionals preparing digital ESRS disclosures;
corporate reporting and CSRD project teams;
reporting practitioners transitioning from static to structured digital reporting;
data owners, controllers, finance professionals and system owners;
consultants and professional advisers supporting ESRS implementation;
internal auditors and external assurance professionals reviewing digital disclosures; and
reporting-technology, IT and digital-transformation professionals supporting sustainability reporting systems.
The course is suitable for beginners as well as professionals seeking a clearer understanding of XBRL, digital taxonomies, inline tagging and the future of sustainability disclosure.
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 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
Important Technical and Regulatory Note
Digital-reporting requirements, technical standards, tagging rules and implementation timelines continue to evolve. The course provides educational guidance based on the official materials available for each cohort and is not a substitute for legal, regulatory or technical advice.
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 Prepare for Digital Sustainability Reporting?
Build the clarity needed to understand XBRL, structure machine-readable disclosures and prepare your reporting processes for digital publication.
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