ΠΕΡΙΓΡΑΦΗ

The future of corporate sustainability reporting is taking shape. At the end of November 2022, the European Union Council gave its final approval to the Corporate Sustainability Reporting Directive (CSRD)1 and the European Financial Reporting Advisory Group delivered the first set of draft European Sustainability Reporting Standards (ESRS) to the European Commission. With these measures, the EU aims to accelerate the transition to a sustainable economy. Under the new CSRD regulation, companies will soon be required to publish detailed information on sustainability matters. This will increase a company’s accountability for its impacts on the environment and society, and provide financial institutions with comparable, verified information on sustainability performance that should facilitate allocation of finance to sustainable activities. The measures should also equip companies for implementing their own sustainability agenda. They can only make progress if they know where they stand – relative to their ambitions as well as their peers – and where they can improve.

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

This session will provide you with a comprehensive guide to the CSRD and will ensure that you are aware of the latest requirements in Corporate Governance issues. Consideration will be given to the background to the CSRD, including the EU Non-Financial Reporting Directive 2014 (2014/95/EU), as well as the impact of the EU Taxonomy Regulation as per EU Green Deal (2019)

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

This course is ideal for accountants, managers and all other professionals who are involved the ESG and Sustainability reporting cycle within a large company in Europe or foreign entities acting in Europe or who more broadly engage with impact and sustainability.

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Topics to be Covered

• Corporate Social Responsibility and Sustainable Development
• The Corporate Sustainability Reporting Directive (CSRD)
• Background to the CSRD
• Reminder of the framework of the Non-Financial Reporting Directive (NFRD)
• Reminder of the impact of the EU Taxonomy Regulation on non-financial reporting
• Who is covered and by when?
• What is covered?
• Reporting requirements
• The 13 Reporting Standards
• Reporting requirements for SMEs
• Comparison reporting requirements NFRD / CSRD
• Assurances & Digital tagging