European Sustainability Reporting Standards

Topics hide Emissions over Time How to apply the Corporate Standard, Scope 2 Guidance and Scope 3 Standard? Base year selection Updating base year and prior-year (if reported and recalculated) emissions Circumstances that require recalculation Case – Emissions over Time– Recalculation of a base year for structural change Scenarios that do not require recalculation Setting … Read more

Scope 1 emissions Topics hide Scope 1 emissions Types of Scope 1 emissions Calculation of Scope 1 emissions Activity data Emissions factors Calculation tools Disclosure of Scope 1 emissions Required disclosures Optional disclosures Scope 1 emissions are emissions from sources owned or controlled by a reporting entity. For example, emissions from equipment, a vehicle or … Read more

 2 Navigate the value chain under CSRD and ESRS Topics hide 2 Navigate the value chain under CSRD and ESRS How to identify the reporting boundaries? Disclosures – General requirements Gain insight into the value chain Understand the ESG data flow for each business process. Value Chain Reporting Requirements Plastic value chain Real life example … Read more

Topics hide EU ESG regulatory framework EU ESG regulatory framework – Introduction EU ESG regulatory framework – Regulatory landscape The EU Sustainable Finance Action Plan Corporate Sustainability Reporting Directive (CSRD) Who is in scope of the CSRD? When will the CSRD start to apply? European Sustainability Reporting Standards (ESRS) EU Taxonomy What are the EU … Read more

Topics hide Getting started with your Sustainability reporting 0. Overview Sustainability reporting 1. Allocating Responsibility and Establishing the Landscape for Sustainability reporting 1.1 Leverage the reporting process 1.2 Decide who are responsible, accountable, consulted, and informed 1.3 Enhance governance 1.4 Understand the organisation and its environment 1.5 Identify relevant reporting frameworks 1.6 Identify priority areas … Read more

Navigating the value chain under CSRD and ESRS Topics hide Navigating the value chain under CSRD and ESRS How to identify the reporting boundaries? Disclosures – General requirements Gain insight into the value chain Understand the ESG data flow for each business process. Value Chain Reporting Requirements Plastic value chain Real life example CSRD art … Read more

Topics hide Double Materiality Assessment under CSRD – 1 Best Guidance on Implementation Overview Double Materility Assessment Double Materility Assessment – How to do it? Step 1 in Double Materility Assessment – Understand the Context and Define a Strategy for Stakeholder Involvement Step 2 in Double Materility Assessment – Identify Potential Material Topics and their … Read more