Mastering CSRD and ESRS - From IRO identification to a Sustainability Report

The European sustainability reporting landscape is evolving rapidly. Changes to the CSRD and the ESRS are reshaping reporting requirements, while organisations continue to face a key challenge: turning regulatory requirements into a structured, reliable and actionable reporting process.
This programme provides a practical journey through the main stages of sustainability reporting, from understanding the regulatory framework and identifying impacts, risks and opportunities (IROs) to conducting a double materiality assessment and preparing a sustainability statement.
Through live online sessions, practical exercises and a continuous case study, participants progressively apply the concepts and methodologies covered throughout the programme. The objective is not only to understand CSRD and ESRS requirements, but to develop the skills needed to translate them into practice within an organisation.
An optional Assessment Centre and individual examination provide participants with the opportunity to further apply their learning and validate the competencies acquired throughout the programme.

By the end of the programme, participants will be able to:

• analyse the European sustainability reporting framework and identify the main CSRD and ESRS requirements applicable to an organisation;
• plan and structure a sustainability reporting project by defining appropriate governance, roles, responsibilities and implementation steps;
• map an organisation's value chain and identify relevant sustainability-related impacts, risks and opportunities (IROs);
• identify relevant stakeholders and determine appropriate approaches to stakeholder engagement;
• conduct and document a double materiality assessment by applying impact and financial materiality criteria;
• translate material IROs into relevant ESRS disclosure requirements and entity-specific information;
• structure a sustainability statement in accordance with ESRS requirements;
• apply environmental, social and governance reporting requirements to material su

Phase 1 – Planning the Sustainability Reporting Project

Total duration: 4.5 hours
Session 1 – The European Sustainability Reporting Landscape: CSRD, Omnibus & ESRS
Duration: 1.5 hours

• CSRD scope, timelines and Omnibus developments
• Structure and role of the ESRS
• Links with other European sustainability regulations

Session 2 – Planning and Governing a Sustainability Reporting Project
Duration: 3 hours

• Project roadmap and implementation stages
• Governance, roles and responsibilities
• Internal mobilisation and project management
• Practical insights from an organisation's reporting journey

Phase 2 – Identifying and Assessing IROs

Total duration: 10.5 hours
Session 3 – Understanding the Value Chain and Identifying IROs
Duration: 2.5 hours

• Mapping the value chain
• Identifying impacts, risks and opportunities
• Sectoral and business-specific factors

Session 4 – Stakeholder Engagement
Duration: 2.5 hours

• Stakeholder mapping
• Engagement methods
• Integrating stakeholder perspectives

Session 5 – Conducting a Double Materiality Assessment
Duration: 3 hours

• Impact and financial materiality
• IRO assessment: thresholds, scoring and qualitative criteria
• Documenting and justifying decisions

Session 6 – From Material IROs to ESRS Disclosure Requirements
Duration: 2.5 hours

• Mapping IROs to ESRS
• Disclosure requirements and datapoints
• Entity-specific information

Phase 3 – Developing the Sustainability Report

Total duration: 20.5 hours
Session 7 – Structuring an ESRS Sustainability Report
Duration: 2.5 hours

• ESRS 1 and ESRS 2
• Report structure
• Governance, strategy, policies and targets

Session 8 – Environmental Reporting (ESRS E1–E5)
Duration: 5 hours

• Climate, pollution, water, biodiversity and circular economy
• Policies, actions and KPIs
• Transition plan and GHG emissions

Session 9 – Social Reporting (ESRS S1–S4)
Duration: 3 hours

• Workforce and value chain workers
• Communities and consumers
• Social policies and indicators

Session 10 – Governance Reporting (ESRS G1)
Duration: 2.5 hours

• Business conduct and ethics
• Anti-corruption and whistleblowing
• Governance indicators

Session 11 – Collecting ESG Data and Managing Evidence
Duration: 2.5 hours

• Data owners and collection
• Estimates and data quality
• Controls and evidence

Session 12 – Writing the Sustainability Statement
Duration: 2.5 hours

• Drafting disclosures
• Linking narrative and KPIs
• Consistency and clarity

Session 13 – Preparing for Assurance and Good Reporting Practices
Duration: 2.5 hours

• Limited assurance
• Audit trail
• Good reporting practices

Optional Phase 4 – Assessment & Certification

Total duration: 8 hours
Participants wishing to validate the competencies acquired throughout the programme may complete the optional Assessment & Certification phase.
Session 14 – Assessment Centre: Integrated Case Study – Part I
Duration: 3 hours

• Company case analysis
• Review of IROs and materiality
• Team decision-making and justification

Session 15 – Assessment Centre: Integrated Case Study – Part II
Duration: 3 hours

• ESRS reporting recommendations
• Presentation and defence of recommendations
• Competency assessment

Final Examination – Online Individual Examination
Duration: 2 hours

• Regulatory knowledge
• Double materiality and ESRS
• Individual validation of overall competency

Public cible:

This programme is designed for professionals involved in the preparation, coordination, implementation or assurance of sustainability reporting, including:

• Sustainability and ESG managers and officers;
• Finance and controlling professionals;
• Risk, compliance and legal professionals;
• Internal audit and assurance professionals;
• CSR and sustainability professionals;
• Professionals responsible for ESG data collection and reporting;
• Consultants and advisers supporting organisations with CSRD and ESRS implementation;
• Managers involved in sustainability governance, strategy or reporting projects.

A basic understanding of corporate sustainability or ESG topics is recommended. Previous in-depth knowledge of the CSRD or ESRS is not required.

Autres informations:

Participants who choose the optional Assessment & Certification phase complete two complementary forms of summative assessment.
To obtain certification, participants must attend at least 85% of the programme and achieve a minimum assessment score of 60%.
Learning is assessed progressively throughout the programme through practical exercises, case-based activities, discussions and deliverables related to the continuous company case.
Collective Assessment Centre – 6 hours
Participants work on an integrated business case requiring them to mobilise the knowledge and methods acquired throughout the programme.
The Assessment Centre evaluates their ability to:

• analyse a business situation from a sustainability reporting perspective;
• identify and assess relevant IROs;
• apply double materiality principles;
• translate material IROs into relevant ESRS reporting requirements;
• formulate and justify appropriate reporting decisions;
• present and defend their recommendations.

The Assessment Centre combines collaborative work with the assessment of the competencies demonstrated by participants.
Individual online examination – 2 hours
The individual examination complements the Assessment Centre by validating each participant's individual understanding of:

• the European sustainability reporting framework;
• CSRD and ESRS requirements;
• IRO identification and assessment;
• double materiality;
• sustainability reporting principles and practices.

The combination of the Assessment Centre and individual examination makes it possible to assess both the ability to apply the methodology in a realistic professional context and the individual mastery of the underlying concepts and requirements.

The programme combines expert input with practical application to support the progressive development of participants' competencies.
Participants progressively apply the concepts introduced during the sessions to a realistic organisational context, from understanding the value chain and identifying IROs to conducting the double materiality assessment and preparing the sustainability statement.
The learning approach combines:

• live expert-led online sessions;
• practical exercises and workshops;
• individual and collaborative activities;
• examples inspired by real sustainability reporting practices;
• templates and tools that can be adapted to participants' own organisations;
• opportunities for discussion and experience sharing between participants and experts.

The programme is designed to move progressively from understanding to application, enabling participants to connect regulatory requirements with the practical challenges encountered by organisations.