Mazars hosted our webinar on sustainability reporting and the requirements under the Corporate Sustainability Reporting Directive(‘CSRD’). During the session, we will discuss what exactly CSRD is, what organisations are impacted, and what must be done in preparation for sustainability reporting. We will highlight requirements for limited assurance on those reports.
The main points covered are:
An introduction to the CSRD, the Corporate Sustainability Reporting Directive. Overview of the sustainability reporting regulatory environment in the EU and Ireland. Introduction to CSRD, its objectives and principles.
Sustainability Reporting under the CSRD. Who is in scope and when? Considerations for non-EU groups.
The European Sustainability Reporting Standards (‘ESRS’). Presentation of the reporting framework being implemented for sustainability information. Update on the development status of the standards.
Preparing for CSRD Sustainability Reporting. A step-by-step approach for compliance with the CSRD, including project planning, materiality assessment, and gap analysis.
Limited assurance requirements on CSRD Sustainability Reporting. Understanding the requirements. How to prepare for it. ISSA 5000, the proposed international standard on sustainability assurance.