Module 5 Decoding CSRD and ESRS Overview скачать в хорошем качестве

Module 5 Decoding CSRD and ESRS Overview

CSRD and ESRS Architecture Overview We've covered ISSB. Now let's tackle Europe's sustainability reporting revolution. Module 5 maps the entire CSRD-ESRS framework - all 12 standards, double materiality, and the EU sustainability ecosystem. 📚 WHAT YOU'LL LEARN: ✅ ESRS structure (12 standards decoded) ✅ ESRS 1-2 (Cross-cutting) | E1-E5 (Environmental) | S1-S4 (Social) | G1 (Governance) ✅ Mandatory vs voluntary disclosure requirements ✅ Double materiality perspective (impact + financial) ✅ EU Taxonomy, SFDR connections ✅ Digital reporting (ESEF/XBRL) requirements EU large companies & listed SMEs Non-EU companies with EU operations Global value chains (suppliers/customers) Even if you're not EU-based, CSRD likely affects you. 🌍 📊 PROGRESS: 5/39 MODULES ✅ Module 1: ESG Landscape ✅ Module 2: Core Concepts ✅ Module 3: IFRS S1 ✅ Module 4: IFRS S2 ✅ Module 5: CSRD & ESRS ⬅️ You are here 🔜 Module 6: ESRS 1 & 2 Deep Dive (Next Week) 🔑 CSRD vs ISSB AT A GLANCE: CSRD: Double materiality | 12 standards | EU mandatory | Digital reporting ISSB: Financial materiality | 2 standards | Jurisdiction-dependent | Principles-based Can you comply with both? Yes. Module 5 shows you how. 🎯 📥 FREE RESOURCES: ✅ All 12 ESRS standards (official text): https://www.efrag.org/en/draft-simpli... for other resources please subscribe the email updates: https://shorturl.at/eA5vt