Sustainability Reporting and Assurance

English
TEM 0049
7.5 Credits

Introduction

Please note that this is a preliminary course description. The final version will be published in June 2026.

This course provides an in-depth introduction to the Corporate Sustainability Reporting Directive (CSRD), which entered into force in 2023. The directive mandates audited sustainability reporting from affected European companies, in accordance with the European Sustainability Reporting Standards (ESRS). The ESRS aim to harmonize and enhance transparency in reporting on environmental, social, and governance (ESG) matters. The course places particular emphasis on the practical application of the ESRS, including double materiality analysis, links to the EU taxonomy, and assurance of sustainability information.

Course content

Introduction to the CSRD
Cross-cutting standards
Environmental standards
Social standards
Governance standards
Sustainability assurance
Sustainability analysis

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.