{"product_id":"1852306_acca-learning","title":"Preparing ESRS (European Sustainable Reporting Standard) financial statements and reports","description":"\u003cp\u003eThis 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.\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eAs applicable from January 2024 for very large quoted and\u003c\/li\u003e\n\u003cli\u003eAs applicable from January 2025 for large quoted and large unquoted \u003c\/li\u003e\n\u003cli\u003eAs applicable on a phased basis over time to other entities including SMEs in supply chain of above\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003e\nThis 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). \u003cbr\u003e\n\u003cbr\u003e\nThe course will count for 10.5 hours of CPD and those hours will also count towards the grandfathering provisions for Sustainable Assurance Service Providers. \u003cbr\u003e\n\u003cbr\u003e\nThe series is broken into the following seven sessions:\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003e1) An Introduction to CSRD \u003c\/b\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eAn overview of CSRD and why it is being brought in to replace the existing NFRD regime.\u003c\/li\u003e\n\u003cli\u003eThe scope and reporting timelines of CSRD.\u003c\/li\u003e\n\u003cli\u003eHow CSRD will impact companies in scope.\u003c\/li\u003e\n\u003cli\u003eThe interoperability between CSRD and other standards.\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003e\n\u003cb\u003e2) ESRS 1 General requirements \u003c\/b\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eAn introduction and overview of ESRS 1 including categories of ESRS standards, reporting areas and drafting conventions.\u003c\/li\u003e\n\u003cli\u003eHow double materiality forms the basis for sustainability disclosures.\u003c\/li\u003e\n\u003cli\u003ePreparation and presentation of sustainability information and the structure of the sustainability statement.\u003c\/li\u003e\n\u003cli\u003eTransitional provisions covering value chain and entity specific considerations. \u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003e\n\u003cb\u003e3) ESRS 2- General Disclosure Requirements\u003c\/b\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eOverview of ESRS 2: Objectives and structure.\u003c\/li\u003e\n\u003cli\u003eDisclosure requirements across reporting areas and key considerations.\u003c\/li\u003e\n\u003cli\u003eMinimum disclosure requirements for disclosure content.\u003c\/li\u003e\n\u003cli\u003eCorrelations with EU law data points. \u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003e\n\u003cb\u003e4) ESRS Environmental Standards (E1 – E5)\u003c\/b\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eAn introduction and overview of the ESRS environmental standards and disclosure requirements.\u003c\/li\u003e\n\u003cli\u003eFor each standard (E1 – E5) the following will be addressed:\u003c\/li\u003e\n\u003cli\u003eObjective of the standard.\u003c\/li\u003e\n\u003cli\u003eOverview of the topics within the standards.\u003c\/li\u003e\n\u003cli\u003eOverview of the disclosure requirements within the standard.\u003c\/li\u003e\n\u003cli\u003eKey considerations for reporting entities.\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003e\n\u003cb\u003e5) ESRS Social Standards (S1-S4)\u003c\/b\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eOutline disclosure requirements by social standard for ESRS S1, ESRS S2, ESRS S3, and ESRS S4.\u003c\/li\u003e\n\u003cli\u003eAddress key consideration for application requirements of each ESRS social standard.\u003c\/li\u003e\n\u003cli\u003eAddress common questions regarding key concepts and terminology, mandatory versus voluntary social disclosures, and the “downstream” value chain. \u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003e\n\u003cb\u003e6) ESRS Governance Standard (G1)\u003c\/b\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eImportance of the G pillar in CSRD Reporting.\u003c\/li\u003e\n\u003cli\u003eOverlap with ESRS 1 (General Requirements) and ESRS 2 (General Disclosures).\u003c\/li\u003e\n\u003cli\u003eDisclosure Requirement (DR) 1 to DR 6.\u003c\/li\u003e\n\u003cli\u003eRole of Governance in the CSRD process including enhanced responsibilities of the Audit Committee.\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003e\n\u003cb\u003e7) ESRS Value Chain Reporting \u0026amp; Voluntary ESRS\u003c\/b\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eA recap on the value chain reporting obligations under the ESRS.\u003c\/li\u003e\n\u003cli\u003ePractical guidance covering EFRAG implementation guidance and key considerations for and SME in the value chain of an in-scope entity.\u003c\/li\u003e\n\u003cli\u003eVoluntary reporting under ESRS and voluntary standards.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":46505061777659,"sku":"100184","price":435.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":46505061810427,"sku":"100184","price":435.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":46505061843195,"sku":"100184","price":335.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":46505061875963,"sku":"100184","price":435.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/ESRS_CPD_Series_Promo_1852299.jpg?v=1780723146","url":"https:\/\/acca-learning.myshopify.com\/products\/1852306_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}