Introduction to Sustainability and the ESG Regulations

To understand the principles of sustainable development, CSR (Corporate Social Responsibility), and ESG (Environmental, Social, and Governance), as well as EU regulations and normative frameworks, to guide CSR managers and executives in their sustainability approach.

Introduction to sustainable development in general

• Key terms (SD, CSR, ESG,...)
• Context: Climate issues, commitments made: Green Deal
• Covering E, S, and G including the 10 guiding principles
• E: Causes and effects of climate change: Planetary boundaries (doughnut) – Resources - Human activities with the greatest environmental impact, energy, and carbon footprint
• S: Social development, human rights, responsible value chain
• G: Responsible governance

EU Regulatory Framework

• SFDR, CSRD, ESRS, Taxonomy, CS3D,...
• Risks and audit: Growing importance of non-financial reporting to ensure consistency and comparability at the EU level

Normative Frameworks

• SDGs (Sustainable Development Goals), Paris Agreement, Agenda 2030
• OECD, UN Global Compact, ISO
• PNEC, PNDD, Lets Go Circular, Pact E&DH, HoS, INDR

Upon completion of the training, participants will receive a certificate of attendance issued by the House of Training.