Introduction to the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) - eLearning

Integrating a systematic approach to sustainable development within an organization’s practices poses a significant challenge. The broad scope and intricacies of this vision, along with the continuously evolving understanding of its implications for planning and day-to-day conduct, demand careful consideration and adaptation. To address these complexities, sustainability reporting plays a pivotal role, fostering transparency and responsible practices. 
 
With the EU leading the way on ESG legislation, organizations need to prepare in advance to report on a growing number of requirements.
 
The Corporate Sustainability Reporting Directive (CSRD) and Sustainable Finance Disclosure Regulation (SFDR) are already in force, with the Corporate Sustainability Due Diligence Directive (CSDDD) set to follow.
 
The CSRD is part of the broader ‘European Green Deal’, a set of policy initiatives by the European Commission, that so far has led to including the EU Taxonomy Regulation and the revised Sustainable Finance Disclosure Regulation (SFDR).
 
Companies are expected to comply, starting with the largest listed companies for fiscal year 2024, other large companies for fiscal year 2025, listed small and medium enterprises (SMEs) in fiscal year 2026, and third-country undertakings with a subsidiary or a branch in the EU for fiscal year 2027.
 
The CSRD incorporates the European Sustainability Reporting Standards (ESRS), a new mandatory set of standards for sustainability reporting. It aims to encourage businesses to embrace sustainable practices, significantly enhance and standardize sustainability reporting, and contribute positively to the global pursuit of a more sustainable future.
 
The aim of this on-demand course is to provide organizations with knowledge and insights into sustainability reporting, and specifically providing an introduction to the CSRD and the ESRS.

On-demand - training that’s even more flexible

BSI’s on-demand courses are market-leading and available 24/7. Developed by top subject matter experts, they contain the same high-quality content you will find in our tutor-led training, but with the added benefit of being able to learn at your own pace and at any time.

How will I benefit?

This course will help you:

  • Develop and improve your understanding of the key elements to develop sustainability reports aligned with the ESRS and CSRD
  • Recognize the value of the ESRS as a tool to identify and effectively communicate sustainability issues and best practices.
  • Improve your ability to support your organization in meeting its sustainability and ESG commitments and goals.
  • Understand how CSRD and ESRS relate to other ESG and sustainability reporting frameworks and requirements.