This advanced masterclass is a dynamic learning experience designed to navigate the evolving landscape of the Corporate Sustainability Reporting Directive (CSRD) which is poised to revolutionize how businesses disclose their environmental, social, and governance (ESG) performance. In this masterclass, participants will dive deep into the intricacies of the CSRD framework, exploring its implications for businesses, investors, and stakeholders alike.

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What will be covered:

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• Structure of ESRS

• Complying with ESRS

• Cross-cutting Standards – ESRS 1 and ESRS 2

• Topical ESRS – Environment, Social and Governance

• Process of reporting using ESRS

• Double Materiality as the basis for sustainability disclosures in ESRS

• Stakeholders and their role in materiality assessment process

• Understanding Impact Materiality

• Understanding Financial Materiality

• Application of materiality in complying with ESRS

• Preparation and presentation of sustainability information

• Comparison of IFRS and ESRS 1 and ESRS 2

• Comparison of TCFD and ESRS

• Overlap of ESRS with GRI Standards

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