ESRS Reporting Standard - Environmental: Advanced

Environmental reporting under the ESRS requires organisations to translate material environmental impacts, risks and opportunities into relevant, reliable and decision-useful disclosures.

This advanced course provides an in-depth and practical exploration of environmental reporting across ESRS E1-E5. It helps participants understand how to move from material environmental IROs to policies, actions, targets, metrics and disclosures covering climate change, pollution, water and marine resources, biodiversity and ecosystems, and resource use and circular economy.

Through practical examples and exercises, participants strengthen their ability to interpret environmental reporting requirements, address data and value-chain challenges, and improve the quality and consistency of environmental disclosures.

By the end of the course, participants will be able to:

• analyse the environmental reporting architecture of the ESRS and its interaction with cross-cutting requirements;

• translate material environmental IROs into relevant reporting requirements and disclosures;

• apply the requirements of ESRS E1-E5 to material environmental sustainability matters;

• identify relevant policies, actions, targets, metrics and data requirements;

• address key value-chain, data availability, estimation and evidence challenges;

• review environmental disclosures and identify gaps, inconsistencies and areas for improvement.

• From material environmental IROs to ESRS disclosures
  

  • Translating material environmental IROs into reporting requirements

  • Understanding interactions between ESRS E1-E5 and cross-cutting ESRS

  • Determining relevant disclosures, metrics and entity-specific information

• ESRS E1 - Climate Change
  

  • Climate transition plans, mitigation and adaptation

  • Climate-related risks, resilience and scenario analysis

  • Energy, GHG emissions, removals and carbon credits

  • Climate-related metrics, targets and financial effects

• ESRS E2 & E3 - Pollution, Water and Marine Resources
  

  • Pollution of air, water and soil and substances of concern

  • Water consumption, withdrawals and discharges

  • Policies, actions, targets and relevant metrics

  • Data availability and value-chain considerations

• ESRS E4 & E5 - Biodiversity, Ecosystems and Circular Economy
  

  • Biodiversity dependencies, impacts, risks and opportunities

  • Sites and activities affecting sensitive ecosystems

  • Resource inflows, outflows, products and waste

  • Circularity metrics and reporting challenges

• Practical reporting workshop
  

  • Reviewing environmental disclosures

  • Connecting policies, actions, targets and metrics

  • Identifying common reporting gaps and improving disclosure quality

This advanced course is designed for:

• Sustainability and ESG professionals;

• Environmental and climate specialists involved in sustainability reporting;

• Finance, controlling and ESG data professionals;

• Risk, compliance, internal audit and assurance professionals;

• Consultants and advisers supporting organisations with ESRS implementation.

A good understanding of sustainability reporting, CSRD and the general ESRS architecture is recommended. This course is designed as an advanced deep dive rather than an introduction to the ESRS.

The course combines expert input with practical application. Concepts and reporting requirements are illustrated through concrete examples, exercises and the review of sustainability disclosures. Participants are encouraged to connect the topics covered with the reporting challenges encountered in their own organisations.

• expert-led explanations and discussion;

• practical examples and reporting cases;

• application exercises and workshops;

• review and analysis of disclosures;

• exchange of experience and good practices.