1130 Expert

CSRD — Expert · Sustainability lead + double materiality in practice

For sustainability leads, CFOs and finance owners. Complete double materiality analysis, ESRS mapping, assurance and EU Single Access Point. Requires CSRD — Pro.

The top level in the CSRD track. We cover how to lead a CSRD implementation from A to Z: double materiality in practice, advanced ESRS interpretation, external assurance, ESEF tagging and the EU Single Access Point.

Content

Advanced double materiality

Internal focus: å sikre datakvalitet, dobbel vesentlighetsvurdering og revisjonsklar bærekraftsrapportering. Evidence: ESRS-rapport, dobbel vesentlighetsanalyse, intern kontrolldokumentasjon og revisjonsspor. Updated when source Directive (EU) 2022/2464 / CELEX 32022L2464 changes.

  • Impact materiality — methods and thresholds
    10 min
  • Financial materiality — quantification
    10 min
  • Stakeholder engagement in practice
    10 min
  • Quiz: Advanced double materiality
    5 min
  • Video briefing: CSRD Expert
    8 min
  • Reflection: CSRD in your organisation
    18 min

ESRS implementation at expert level

Internal focus: å sikre datakvalitet, dobbel vesentlighetsvurdering og revisjonsklar bærekraftsrapportering. Evidence: ESRS-rapport, dobbel vesentlighetsanalyse, intern kontrolldokumentasjon og revisjonsspor. Updated when source Directive (EU) 2022/2464 / CELEX 32022L2464 changes.

  • Scope 3 challenges in ESRS E1
    10 min
  • Value-chain data ESRS S2 in complex supply chains
    10 min
  • Governance architecture ESRS 2 + G1
    10 min
  • Quiz: ESRS implementation at expert level
    5 min

Assurance and publication

Internal focus: å sikre datakvalitet, dobbel vesentlighetsvurdering og revisjonsklar bærekraftsrapportering. Evidence: ESRS-rapport, dobbel vesentlighetsanalyse, intern kontrolldokumentasjon og revisjonsspor. Updated when source Directive (EU) 2022/2464 / CELEX 32022L2464 changes.

  • Limited vs. reasonable assurance — what the auditor actually does
    10 min
  • ESEF tagging and xBRL
    10 min
  • EU ESAP and investor use
    10 min
  • Quiz: Assurance and publication
    5 min
  • Certification basis: CSRD Expert
    12 min