Sustainability Reporting and Assurance

Introduksjon

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.

Kursets innhold

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