概要

Since the Nonfinancial Reporting Directive (NFRD) of 2013, the EU has led the world in its promotion of legislation supporting sustainability and its reporting. The CSRD is just one of the latest in a line of EU sustainability-related initiatives. This course examines the background and rationale for the CSRD, its scope and objectives, and the principles on which it is based.

宗旨

On completion of this course, you will be able to:
- Identify the background and rationale for the CSRD
- Recognize its scope, objectives, and the principles on which it is based
- Identify the disclosure requirements specified in the European Sustainability Reporting Standards (ESRS)

內容

Corporate Sustainability Reporting Directive (CSRD)
Topic 1: Overview of the Directive
Topic 2: Cross-Cutting Standards
Topic 3: Topical Standards