Introduction to Sustainability and the ESG Regulations

This module is part of the Luxembourg Sustainability Management Series (LSMS) course (conducted in French only) and serves as a prerequisite for completing the full programme. It aims to familiarise participants with the main challenges of sustainable development and their application in corporate strategy. Each session, led by domain experts, includes a presentation by a key speaker followed by a case study led by a second speaker. This approach allows participants to gain both theoretical knowledge and practical perspectives on the topics covered.

At the end of  the training, the participant will be able to :

• Explain the principles of sustainable development, CSR (Corporate Social Responsibility), and ESG (Environmental, Social, and Governance), as well as EU regulations and normative frameworks, to guide CSR managers and executives in their sustainability approach.
  

Introduction to sustainable development in general

• Key terms (SD, CSR, ESG, ...)
  

• Context: Climate issues, commitments made: Green Deal
  

• Covering E, S, and G including the 10 guiding principles
  

• E: Causes and effects of climate change: Planetary boundaries (doughnut) – Resources - Human activities with the greatest environmental impact, energy, and carbon footprint
  

• S: Social development, human rights, responsible value chain
  

• G: Responsible governance
  

EU Regulatory Framework

• SFDR, CSRD, ESRS, Taxonomy, CS3D, ...
  

• Risks and audit: Growing importance of non-financial reporting to ensure consistency and comparability at the EU level
  

Normative Frameworks

• SDGs (Sustainable Development Goals), Paris Agreement, Agenda 2030
  

• OECD, UN Global Compact, ISO
  

• PNEC, PNDD, Lets Go Circular, Pact E&DH, HoS, INDR

CSR Managers, Executives, Directors

Upon completion of the training, participants will receive a certificate of attendance issued by the House of Training.