Yield

The EU Council has recently given its final approval of the Corporate Sustainability Reporting Directive (CSRD). The CSRD directive comes into effect from the financial year 2024 with a gradual expansion of which companies are included.The CSRD directive replaces the existing EU directive on non-financial reporting, which has been implemented in Denmark in the annual accounts law.The new CSRD directive defines more detailed sustainability reporting requirements for large companies and listed SMEs, and describes how to report on environmental rights, social rights, and responsible corporate governance.This course will thus provide you with knowledge and insight into:

• Regulatory sustainability reporting requirements of the CSRD directive
• ESRS with a deep dive into double materiality – including method and implementation
• Deeper insight into assessing which areas are particularly challenging
• Understanding how working with CSRD can be a strategic lever to meet current and future requirements and expectations from customers, investors, etc.

Content

The course, held over two days, starts with a relevant overview of the EU's new directive and introduces the new detailed legal reporting requirements.Topics will consist of:

• Purpose and opportunities of the CSRD directive
• Requirements of the CSRD directive and the European Sustainability Reporting Standards (ESRS)
• The 5 steps - from scoping to publication in accordance with CSRD:

              1) Scoping and Double Materiality Assessment
              2) Gap assessment, Roadmapping & Action Planning
              3) EU Taxonomy Eligibility and Alignment Screening
              4) Implementation & Integration
              5) Reporting and Disclosure

• Key activities for CSRD implementation
• ESRS and the 1100 data points for environment, social issues, and governance (ESG).

Target Group

The course is aimed at ESG/ Sustainability/ CSR/ Human Rights/ Business Ethics/ Compliance - managers, - lawyers & legal professionals, - investors, consultants and those involved in the company's sustainability strategy, impact, risk and opportunities, as well as standards for environment, social issues, and governance (ESG).

The course is also particularly relevant for those who are responsible for and/ or:

1. Need to get an overview of the new sustainability reporting area,
2. Need to ensure compliance with the new requirements, and
3. Need to create and set the framework for and drive the new transformative responsible business behavior.

Materials

You will have access to relevant course materials on our online portal JUC me.The course can be approved as mandatory further education for lawyers.