CSRD Sustainability Reporting Essentials Course
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Overview
Could your CSRD reporting strategy already be outdated? That risk matters because 2026 reforms changed mandatory scope. Now, companies need over 1,000 employees and €450 million turnover. Moreover, reporting starts for financial years beginning 1 January 2027. Meanwhile, revised ESRS cut mandatory datapoints by over 60%.
Yet, 12 ESRS standards still shape sustainability disclosures. So, master practical CSRD reporting before new obligations reshape your workload.
Learning Outcomes
Certification Information
Curriculum
1
Module 1: CSRD Reporting Requirements and Spanish Regulatory Context
- 1.1 CSRD Scope, Applicability, and Reporting Obligations in Spain
- 1.2 Spanish Sustainability Reporting Framework, Law 11/2018, ICAC, CNMV, and BOE Context
- 1.3 CSRD, ESRS, EU Taxonomy, SFDR, and Spanish Climate Law Alignment
- 1.4 Reporting Timelines, Corporate Responsibilities, and Compliance Expectations for Spanish Organizations
2
Module 2: ESRS Disclosure Structure and Double Materiality
- 2.1 ESRS Cross-Cutting Standards and General Disclosure Requirements
- 2.2 Double Materiality Assessment for Impacts, Risks, and Opportunities
- 2.3 Stakeholder Engagement, Material Topics, and Evidence-Based Reporting Decisions
- 2.4 Value Chain Reporting, Data Boundaries, Estimates, and Practical Limitations
3
Module 3: Environmental, Social, and Governance Reporting Under ESRS
- 3.1 Climate Change, Emissions, Transition Planning, and EU Taxonomy-Linked Environmental Disclosure
- 3.2 Pollution, Water, Biodiversity, Circular Economy, and Resource Use Reporting
- 3.3 Workforce, Value Chain Workers, Communities, Consumers, and Human Rights Disclosure
- 3.4 Business Conduct, Anti-Corruption, Supplier Governance, Payment Practices, and Ethical Controls
4
Module 4: Sustainability Data, Internal Controls, and Assurance Readiness
- 4.1 Sustainability Data Collection, Ownership, Validation, and Reporting Workflows
- 4.2 Internal Controls, Documentation, Audit Trails, and Evidence Management
- 4.3 Limited Assurance, Verification Preparation, ICAC Expectations, and Auditor Interaction
- 4.4 Digital Reporting, Tagging, Management Report Integration, and Disclosure Quality Review
5
Module 5: CSRD Implementation Practice for Spanish Organizations
- 5.1 Governance Structures, Board Oversight, Reporting Roles, and Cross-Functional Coordination
- 5.2 Gap Analysis, ESRS Mapping, Reporting Roadmap, and Implementation Planning
- 5.3 Greenwashing Risk, Consistency of Public Claims, and Regulatory Disclosure Discipline
- 5.4 Continuous Improvement, Training Needs, Supplier Engagement, and Reporting Maturity Development
6
Mock Exam
7