May 15, 2024 | 1:00 PM EDT
Making Connections 2: Cross-Cutting ESRS Reporting Requirements
Cross-Cutting ESRS Reporting Requirements
Proper application of the European Sustainability Reporting Standards (ESRS) is fundamental to compliance with the Corporate Sustainability Reporting Directive (CSRD). With roughly 1,100 individual data points and a wide topical scope, figuring out where to begin can be daunting. In Making Connections Part 2 – Cross-Cutting ESRS Reporting Requirements, we will examine the specific requirements contained in the ESRS with a particular focus on the cross-cutting, mandatory ESRS 1 General Requirements and ESRS 2 General Disclosures. These general standards are foundational to ESRS reporting, and understanding their intricacies and interconnections will set the stage for successful ESRS implementation.
Agenda
- ESRS Components – a broad overview of the entire set of standards including a data point and disclosure breakdown
- ESRS 1 – General Requirements – a deep dive of the general requirements mandatory for all ESRS reporters
- ESRS 2 – General Disclosures – a deep dive of the general disclosures mandatory for all ESRS reporters as well as connection points between these disclosures
- Looking Forward – a look at important guidance documents (both those that are published and still pending) that can be used to aid reporting in alignment with ESRS
Discussion Leaders
Louis D. Coppola
Louis Coppola, EVP & Co-Founder, G&A Institute
Christina Carlton
Sustainability Analyst, G&A Institute
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