Double Materiality Assessment under the ESRS
If you are reporting with the European Sustainability Reporting Standards (ESRS) and want to achieve CSRD compliance, this course is for you. It provides a hands-on approach to conducting a double materiality assessment, guiding you through every critical step to ensure your organization meets the requirements of the ESRS. The case studies will help you gain practical insights into how double materiality enables meaningful and connected corporate reporting.
Course Content
Introduction (5 mins)
Part 1: The concept of materiality: definitions, importance, and trends (20 mins)
Part 2: Double materiality in the ESRS (30 mins)
Part 3: The ABC's of materiality assessment in the ESRS (45 mins)
Part 4: Results of the materiality assessment (30 mins)
Part 5: Materiality in action: practical tips (25 mins)
Supplementary case studies (40 mins)
Wrap-up (5 mins)
Who is this course designed for?
The course is intended for those who are new to the practice of sustainability reporting and are faced with the CSRD reporting mandate. The course will also be valuable to sustainability consultants and assurance providers interested in the requirements of the ESRS regarding double materiality reporting.
What will you achieve?
When you have completed this course, you will be able to:
Reflect on materiality trends in the sustainability reporting landscape
Define concept of double materiality in the context of reporting with the ESRS
Explain the practical steps of double materiality assessment in the ESRS
Reflect on the importance of collecting value chain information and engaging with stakeholders for the materiality assessment
Apply the knowledge gained by analyzing practical insights and case studies
Pre-requisites
There are no specific prerequisites for this course, but basic knowledge of sustainability reporting and its relevance for organizations and stakeholders will be beneficial.