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Preparing ESRS (European Sustainable Reporting Standard) financial statements and reports

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This recorded series will give comprehensive coverage of each of the reporting standards. This series is designed for preparers and assurers of ESRS reports, it covers in summary the SME and voluntary standard, and it covers the full ESRS in detail.

  • As applicable from January 2024 for very large quoted and 
  • As applicable from January 2025 for large quoted and large unquoted 
  • As applicable on a phased basis over time to other entities including SMEs in supply chain of above

This series will cover in detail - European Sustainable Reporting Standards covering An Introductory CSRD Overview session, ESRS 1 General Requirements, ESRS 2 General Disclosures, Environmental Standards (ESRS E1-E5), Social Standards (ESRS S1 - ESRS S4), Governance Standards, CSRD Broader Applicability (Voluntary ESRS and Value Chain). 

The course will count for 10.5 hours of CPD and those hours will also count towards the grandfathering provisions for Sustainable Assurance Service Providers. 

The series is broken into the following seven sessions-

1) An Introduction to CSRD 

  • An overview of CSRD and why it is being brought in to replace the existing NFRD regime.
  • The scope and reporting timelines of CSRD.
  • How CSRD will impact companies in scope.
  • The interoperability between CSRD and other standards.

2) ESRS 1 General requirements 

  • An introduction and overview of ESRS 1 including categories of ESRS standards, reporting areas and drafting conventions.
  • How double materiality forms the basis for sustainability disclosures.
  • Preparation and presentation of sustainability information and the structure of the sustainability statement.
  • Transitional provisions covering value chain and entity specific considerations. 

3) ESRS 2- General Disclosure Requirements

  • Overview of ESRS 2: Objectives and structure.
  • Disclosure requirements across reporting areas and key considerations.
  • Minimum disclosure requirements for disclosure content.
  • Correlations with EU law data points. 

4) ESRS Environmental Standards (E1 – E5)

  • An introduction and overview of the ESRS environmental standards and disclosure requirements.
  • For each standard (E1 – E5) the following will be addressed:
  • Objective of the standard.
  • Overview of the topics within the standards.
  • Overview of the disclosure requirements within the standard.
  • Key considerations for reporting entities.

5) ESRS Social Standards (S1-S4)

  • Outline disclosure requirements by social standard for ESRS S1, ESRS S2, ESRS S3, and ESRS S4.
  • Address key consideration for application requirements of each ESRS social standard.
  • Address common questions regarding key concepts and terminology, mandatory versus voluntary social disclosures, and the “downstream” value chain. 

6) ESRS Governance Standard (G1)

  • Importance of the G pillar in CSRD Reporting.
  • Overlap with ESRS 1 (General Requirements) and ESRS 2 (General Disclosures).
  • Disclosure Requirement (DR) 1 to DR 6.
  • Role of Governance in the CSRD process including enhanced responsibilities of the Audit Committee.

7) ESRS Value Chain Reporting & Voluntary ESRS

  • A recap on the value chain reporting obligations under the ESRS.
  • Practical guidance covering EFRAG implementation guidance and key considerations for and SME in the value chain of an in-scope entity.
  • Voluntary reporting under ESRS and voluntary standards.

Event details
Sector: European Events
Date: 08 July 2024
End Date: 08 July 2025
Time:Recorded event
Duration: 10.5 Hours
Venue: Virtual
Capacity: 1000
CPD Units*: 10.5
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €395.00
Guest price €495.00
Booking details
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Important Information: an entry link to the session will issue to those registered by email after booking.

The series is an on demand recorded series and purchasing will give you access to all 7 sessions and slides via the ON24 platform. 

If you have any questions ahead of the session, please do not hesitate to contact us at irelandmembers@accaglobal.com.