ESG - An Introduction to Non-Financial Sustainable Reporting

Introduction

This virtual classroom session will go through the EU requirements to report on non-financial matters (including environmental, climate-related, social and employee matters, respect for human rights, anti-corruption and bribery matters).

The session includes an overview of the EU Non-Financial Reporting Directive 2014 (2014/95/EU), as well as the impact of the EU Taxonomy Regulation on non-financial reporting.

It also summarises the European Commission’s proposal for a Corporate Sustainability Reporting Directive (CSRD), which will substantially widen the scope of those undertaking who have to report on non-financial issues.

What You Will Learn

This live and interactive course will cover the following:

• The Non-Financial Reporting Directive
• Who is covered?
• Summary of reporting requirements
• Impact of the EU Taxonomy Regulation on non-financial reporting
• Who is covered?
• Format of reporting - overview
• Proposal for a Corporate Sustainability Reporting Directive
• The proposed Directive
• Who is covered?
• What is covered?
• Legislative process and outlook

If you have prior knowledge of this topic and would like to look at the CSRD in more detail, please see Alexandra’s advanced level session The Corporate Sustainability Reporting Directive (CSRD) - Keep Up with the Latest Requirements

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.