GRI and the European Sustainability Standards

Overview

There are many available standards and frameworks that can be used for different Environmental, Social and Governance (ESG) reporting purposes. This e-learning module focuses on the Global Reporting Initiative (GRI) Standards and will provide a comprehensive overview of the key concepts and reporting principles of the GRI.

By the end of this module, you will be able to:

• Distinguish between the Non-Financial Reporting Directive and the Corporate Sustainability Reporting Directive

• Define the scope of the CSRD

• Compare the reporting layers and topics between GRI
  and ESRS

• Identify the similarities and differences between GRI
  and ESRS

• Define materiality assessment under ESRS

• Distinguish between financial and impact materiality

• Identify the necessary steps for the revised
  materiality approach

• Select the appropriate method for preparing a double materiality assessment

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

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Further information:

• Training hours: 50 minutes

• CPD: 1.0

• Language: English

• Topics: ESG, Reporting

• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global