Sustainability reporting practitioners utilizing the GRI requirements can now profit from a brand new studying course that gives the know-how to raised combine the European Sustainability Reporting Requirements (ESRS) into already current reporting practices and processes.
Out there on the GRI Academy – the world’s main schooling portal on sustainability reporting – ‘Unlock the ESRS for GRI reporters’ presents a complete overview of the Company Sustainability Tips (CSRD) and the ESRS, the instrument for attaining CSR compliance within the European Union. The course not solely covers the important thing options of the ESRS, but in addition examines its alignment with the GRI requirements, discussing how organizations can use each units of requirements collectively to reveal their affect, dangers and alternatives, and which paperwork in mapped can be found.
The interactive coaching solutions essentially the most continuously requested questions from firms that absolutely fall underneath the CSR mandate, reminiscent of:
- What’s the Company Sustainability Reporting Directive and the place do the European Sustainability Reporting Requirements slot in?
- What are the construction and fundamental options of the ESRS?
- How can GRI reporters use their already current materiality processes and disclosures when reporting with the ESRS?
- How can organizations report utilizing each the GRI requirements and the ESRS, and why ought to they accomplish that?
The course lasts roughly three hours can be taken online. GRI Neighborhood members are eligible for a 25% low cost.
Different ESRS-related sources already obtainable to GRI reporters embody:
- ESRS-GRI standards for mapping data points the place every ESRS information level is in comparison with the corresponding level within the GRI requirements. The mapping device might be up to date in early 2024 to align with the ultimate checklist of ESRS information factors.
- GRI-ESRS Interoperability Index outlining how GRI disclosure necessities relate to ESRS information factors, highlighting the excessive diploma of commonality. The index might be finalized in early 2024.
The ESRS applies to all giant and listed firms within the EU. From 2028, non-EU firms working in Europe may even must report their affect utilizing the ESRS or equal requirements.
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As confirmed last yeara excessive stage of interoperability between the ESRS and the GRI requirements has been achieved, that means that the ESRS and GRI definitions, ideas and affect explanations are absolutely aligned the place doable. The alignment between the ESRS and the GRI affect requirements presents firms the knowledge that they’ll use their current reporting to satisfy new necessities.