🌍 ESG & CSRD/ESRS Sustainability Reporting

A free, independent awareness course on corporate sustainability reporting in the European Union. It explains the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) and the European Sustainability Reporting Standards (ESRS), covering double materiality, ESG pillars, the twelve ESRS standards, value-chain data, limited assurance, the digital tagging (ESEF/XBRL) requirement and the phased application timetable, including the 2025 'Stop-the-clock' and Omnibus simplification proposals. This is an educational course; it is not legal, audit or accounting advice and AMAADOR ACADEMY is not affiliated with the European Union, EFRAG or ISO. The course is organized into 7 modules, ending with a final exam (pass mark 80%). It is free awareness-level training designed for anyone who needs a practical, working understanding of the topic.

What you'll learn

• ESG & Why Mandatory Reporting
• Scope, Entities & Timetable
• Double Materiality
• The Twelve ESRS Standards
• ESRS E1 Climate & GHG Scopes
• Data, Value Chain & Assurance
• Digital Tagging, Omnibus & Global Frameworks

Learning objectives

• Define ESG and explain why mandatory sustainability reporting replaced voluntary disclosure in the EU
• Describe the scope, objectives and entities covered by the CSRD (Directive (EU) 2022/2464)
• Apply the principle of double materiality (impact materiality and financial materiality)
• Identify the twelve ESRS standards across cross-cutting, Environmental, Social and Governance pillars
• Explain key environmental disclosures, including ESRS E1 climate change and Scope 1, 2 and 3 GHG emissions
• Map the data-collection, value-chain and assurance (limited assurance) requirements
• Understand digital tagging (ESEF/XBRL) and where the sustainability statement sits in the management report
• Follow the phased CSRD timetable and the 2025 'Stop-the-clock' and Omnibus simplification changes
• Sit a 10-question final assessment (80% to pass) covering the whole course