New: Our CSRD training program
The training program with sustainability expert Alicia Buss helps companies to identify the key sustainability issues, address opportunities and risks in a structured way with the help of the dual materiality analysis - and thus not only prepare for the reporting obligation, but also derive real strategic added value from CSRD.
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CSRD Masterclass Part 1: Introduction to ESG reporting: CSRD, ESRS and the double materiality analysis​
Date and Time: May 7 2025, 10:00 am - 12:00 pm CEST ​Content description of the training: In this session, participants will receive an in-depth overview of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). The focus is on the importance and application of the double materiality analysis, which serves as the basis for ESG reporting. Participants will be guided through the key principles and structure of the CSRD and ESRS and learn how these significantly influence sustainability reporting at company level. ​Focus of the training: Explanation of the ESRS: Introduction to the most important standards ESRS E1-E5 (Environment), ESRS S1-S4 (Social) and ESRS G1 (Governance) as well as their application in the context of the double materiality analysis, supported by practical examples. Practical tips for implementation: Creation of a longlist of relevant ESG topics Determining the materiality of topics and their impact on the company Creating a stakeholder matrix to identify relevant stakeholders Combining the results of the stakeholder and materiality analysis to develop a meaningful ESG strategy ​ The following people in particular should take part in this training: sustainability officers and ESG managers who are responsible for the implementation of sustainability strategies and reporting within the company. reporting experts and compliance officers who deal with the preparation of sustainability reports and compliance with legal requirements such as the CSRD and the ESRS. managing directors, board members and department heads who need to drive the company's strategic direction on ESG issues and make decisions on integrating sustainability into business processes. finance and risk managers who want to understand the link between financial metrics, risk management and ESG issues and identify the material ESG factors for corporate reporting. HR and communications managers who are tasked with internal and external communication of ESG initiatives and results and need to understand how the interests of different stakeholders feed into the sustainability strategy. This training is particularly valuable for anyone wishing to gain a deeper understanding of dual materiality analysis and the practical implementation of European sustainability reporting. ​Costs: 399 € for one session of the Masterclass 1197 € if you book all 4 sessions of the Masterclass bizpando platform users receive 10% discount additionally
​CSRD Masterclass Part 2: ESRS E1-E5: Environment and reporting according to CSRD and ESRS​
Date and Time: May 14 2025, 10:00 am - 12:00 pm CEST Content description of the training: This training provides a detailed introduction to the European Sustainability Reporting Standards (ESRS) E1-E5, which focus on environmental aspects of sustainability reporting in accordance with CSRD. Participants receive a practical overview of the most important requirements and learn how to identify, analyse and integrate the relevant environmental indicators into their ESG reporting. ​ Focus of the training: Introduction to ESRS E1-E5 and their significance for companies ESRS E1 - Climate change: greenhouse gas accounting, reduction targets, adaptation to climate risks ESRS E2 - Environmental pollution: air, water and soil pollution and measures to prevent it ESRS E3 - Water and marine resources: Sustainable water use and impacts on marine ecosystems ESRS E4 - Biodiversity and ecosystems: Protection of biodiversity and natural habitats ESRS E5 - Resource use and circular economy: Strategies for waste prevention and more efficient use of resources Practical examples: How companies successfully implement the ESRS E1-E5 requirements Outlook & next steps: Integration of environmental reporting into the corporate strategy Link to other ESG criteria (social & governance aspects) Preparation for future regulatory developments ​You should attend this course if... ...you are responsible for sustainability reporting and need an in-depth understanding of ESRS E1-E5 to implement the environmental requirements of CSRD in your organisation. ...you are an ESG or sustainability manager and want to learn practical methods for data collection, materiality analysis and reporting. ...you work in compliance or risk management and need to ensure that your company fulfils the new regulatory requirements for environmental reporting. ...you work in environmental management or corporate strategy and want to know how you can strategically integrate environmental aspects such as climate change, resource utilisation or biodiversity. ...you want to prepare for ESG obligations at an early stage to future-proof your company and integrate sustainability into your company's strategic orientation. This course is ideal for anyone dealing with environmental reporting and ESG strategies in the context of the new EU regulations - practical, compact and to the point! Costs: 399 € for one session of the Masterclass 1197 € if you book all 4 sessions of the Masterclass bizpando platform users receive 10% discount additionally
​CSRD Masterclass Part 3: ESRS S1-S4: Social sustainability and reporting in accordance with CSRD and ESRS​
Date and Time: May 21st 2025, 10:00 am - 12:00 pm CEST Content description of the training: This training provides a comprehensive overview of the social sustainability requirements of the European Sustainability Reporting Standards (ESRS S1-S4) as part of the Corporate Sustainability Reporting Directive (CSRD). Participants will learn how to assess and integrate human rights due diligence, social risks and opportunities into their sustainability strategy and reporting. Focus of the training: ESRS S1 - Own employees: Working conditions, diversity, equality & labour rights ESRS S2 - Workers in the value chain: social standards at suppliers and partners ESRS S3 - Affected communities: Impact on local communities and social responsibility ESRS S4 - Consumers & end users: product safety, data protection & sustainable consumption Practical examples: Successful implementation of ESRS S1-S4 requirements in companies Outlook & next steps: Integration of social reporting into the corporate strategy Link to other ESG criteria (environmental & governance aspects) ​You should attend this course if... ...you are responsible for social sustainability reporting and want to understand how to integrate the ESRS S1-S4 requirements into your CSRD-compliant ESG reporting. ...you are an ESG or sustainability manager and want to develop a strategy to effectively address social risks and human rights due diligence. ...you work in human resources or diversity management and want to know how working conditions, equality and employee rights are taken into account in sustainability reporting. ...you are responsible for supply chain management or procurement and need to ensure social standards and human rights due diligence in the value chain. ...you work in compliance or risk management and want to ensure that your company fulfils the new social and human rights reporting obligations of the CSRD ...you are responsible for corporate communications or stakeholder management and want to learn how to strategically shape the dialogue with employees, suppliers, communities and customers. This course is aimed at anyone who wants to implement social sustainability in accordance with ESRS S1-S4 and learn a practical approach to CSRD reporting. Costs: 399 € for one session of the Masterclass 1197 € if you book all 4 sessions of the Masterclass bizpando platform users receive 10% discount additionally
​CSRD Masterclass Part 4: ESRS G1: Governance and reporting in accordance with CSRD and ESRS
Date and Time: May 28 2025, 10:00 am - 12:00 pm CEST Content description of the training: This training provides a comprehensive introduction to the governance requirements of the European Sustainability Reporting Standards (ESRS G1) within the framework of the Corporate Sustainability Reporting Directive (CSRD). Participants will learn how companies can establish transparent, responsible and sustainable corporate governance practices, fulfil the requirements of the CSRD and strengthen stakeholder trust. ​ Focus of the training: ESRS G1 - Corporate Governance: Corporate Culture, Whistleblower Protection, Animal Welfare, Political Engagement and Lobbying Activities, Managing Supplier Relationships, including Payment Practices, Corruption and Bribery Practical examples: Successful implementation of ESRS G1 requirements in companies Outlook & next steps: Integration of governance reporting into the corporate strategy Link to other ESG criteria (environmental & social aspects) ​You should attend this course if... ...you are responsible for corporate governance or sustainability reporting and want to understand how to integrate the ESRS G1 requirements into your CSRD-compliant reporting ...you are a member of the company management or supervisory board and want to ensure that your governance structures support transparent, ethical and sustainable decision-making. ...you work in compliance or risk management and want to implement measures for corruption prevention, integrity and ethical corporate governance. ...you are an ESG or sustainability manager and want to understand the link between governance, environmental and social aspects and integrate them into your corporate strategy. ...you are responsible for supplier management or purchasing and want to know how fair payment practices, ethical procurement and sustainable supply chains contribute to governance reporting. ...you are involved in political engagement and lobbying within the company and want to learn how to document your lobbying activities in a transparent and compliant manner. ...you are responsible for corporate ethics, remuneration policy or animal welfare standards and want to ensure that your company policies comply with ESRS G1 requirements. This course is aimed at anyone who wants to establish responsible, transparent and sustainable corporate governance and integrate the requirements of the CSRD into their organisation. ​Costs: ​399 € for one session of the Masterclass 1197 € if you book all 4 sessions of the Masterclass bizpando platform users receive 10% discount additionally
FAQ for the EU Corporate Sustainability Reporting Directive (CSRD)
What is the Corporate Sustainability Reporting Directive?
The Corporate Sustainability Reporting Directive (CSRD) is a directive of the European Union that significantly expands the requirements for corporate sustainability reporting. It obliges a larger number of companies to disclose the impact of their business activities on the environment and society. Additionally, it increases the content requirements, mandates publication within the management report, requires external auditing, and includes sanctions for non-compliance.
The objective of the CSRD is to establish uniform EU standards for reporting and auditing to enhance the quality and comparability of sustainability information.
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On February 26, 2025, the CSRD underwent significant changes due to the Omnibus proposal from the European Commission (see changes in the Omnibus proposal). Since this proposal has not yet been adopted by the European Parliament and the Council of the European Union, further modifications are possible, meaning the mentioned adjustments are not yet final.
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You can find the full text of the CSRD from the European Commission here, as well as the complete Omnibus proposal here.
To whom does the CSRD apply?
The CSRD directive applies to a wide range of companies, including large corporations and partnerships with exclusively limited liability partners.
This includes, in the context of accounting law, large companies as well as publicly listed small and medium-sized enterprises (SMEs) that meet two out of the following three criteria:
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Balance sheet total > €25 million
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Net revenue > €50 million AND/OR
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Number of employees > 250
Additionally, non-EU companies with revenues of at least €150 million in the EU, whose subsidiaries or branches meet certain size criteria, are also subject to the CSRD directive. Micro-enterprises are exempt from these requirements.
​​​​​​​​What are the sanctions for companies that do not (correctly) implement the CSRD?
The CSRD directive itself does not specify exact sanctions for companies that fail to meet their reporting obligations. Instead, EU member states are responsible for integrating appropriate penalty regulations into their national commercial laws.
Companies that violate the reporting obligations may face:
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Regulatory fines
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Public statements disclosing responsible individuals
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Orders to rectify non-compliance
Moreover, intentional false statements could lead to civil lawsuits for unfair competition. Non-compliance may also result in reputational damage, negative media coverage, and loss of public trust, which in turn could lead to economic consequences, such as exclusion from public procurement procedures.
How do companies implement the CSRD?
To comply with the CSRD, companies must:
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Conduct a double materiality analysis
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Collect relevant ESG data
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Align their reporting with the European Sustainability Reporting Standards (ESRS)
The sustainability information must be integrated into the management report and validated by external auditors. Additionally, continuous adaptation of strategy and governance is required to ensure long-term compliance with the directive.
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If you need support in implementing the CSRD in your company, you can request a free initial consultation with Alicia Buss here.
What are the Changes in the Omnibus Proposal for the CSRD?
Restriction of scope
In the future, only limited liability companies will be required to include a sustainability report in their management report if they meet the following criteria:
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More than 1,000 employees on average per year
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Exceed the thresholds for large corporations (€50 million in revenue or €25 million in balance sheet total)
Postponement of deadlines
The proposal suggests that the start of reporting obligations for the second and third wave of companies will be postponed by two years:
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Second wave companies would now report in 2028 for the 2027 financial year
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Third wave companies would report in 2029 for the 2028 financial year
Elimination of sector-specific standards
The proposed change by the European Commission suggests that the already postponed sector-specific European Sustainability Reporting Standards (ESRS) be eliminated entirely. This means that the introduction of industry-specific sustainability reporting standards would no longer take place.
Simplification of the ESRS
The European Sustainability Reporting Standards (ESRS), which companies must follow when preparing their sustainability reports, will be simplified.
Limited assurance in audits
The previously planned option to gradually move to a higher audit standard with reasonable assurance will be removed. Instead, audits will remain at the limited assurance level.
Important Note: Since the Omnibus proposal has not yet been approved by the European Parliament and the Council of the European Union, further changes are still possible, meaning the adjustments mentioned above are not yet final.
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(Status: March 2025)
Full text of the CSRD
Please click on the following button for the complete text of the CSRD:
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