ESG, Sustainability and Non-Financial Reporting

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ESG, Sustainability
and Non-Financial Reporting

ESG (Environmental, Social and Governance) is one of the biggest challenges in today's business world. Companies realise that their environmental and social impact is crucial to their long-term sustainability and competitiveness.

Our expertise, know-how, and professional knowledge have enabled us to prepare comprehensive courses that will help you gain an overview of the latest changes and trends in ESG and sustainability. You can choose from a wide range of training sessions focused on non-financial reporting, carbon footprint measurement, or sustainable assets and projects.

10 % discount

Discount applies to simultaneous registration for two or more ESG courses and entering the code "ESG10" in the notes during registration.

ESG courses

ESG reporting – preparation in times of change
ESG & Non-financial reporting
Mandatory ESG reporting – EU CSRD & ESRS Standards
Mandatory ESG reporting – EU Taxonomy
Mandatory ESG reporting – Double materiality assessment (DMA)
ESRS Standards – Environmental pillar
ESRS Standards – Social pillar
ESRS Standards – Governance pillar, sustainable due diligence and value chain
Carbon footprint measurement and disclosure
ESG reporting for experienced professionals – upgrading from GRI to ESRS

ESG reporting – preparation in times of change

CSRD, Omnibus, ESRS and VSME standards

While the first wave of companies have already completed the first reporting period and published their sustainability reports for 2024 in accordance with the requirements of the CSRD Directive, EU Taxonomy and ESRS standards, the regulatory rules for the second wave are currently undergoing revision.

This course responds to the proposed changes and reflects the situation of companies that need to orient themselves and decide how to approach ESG reporting regarding the expected amendments of:

The scope of entities for which reporting under the CSRD will be mandatory,
The time frame of the obligations,
Standards that will govern the preparation of the sustainability reports.

Although the future form of the regulation will develop in the next few months and the outcome cannot be predicted with certainty, it is appropriate to consider now what options are available to companies. The course will present facts and assumptions that will facilitate decision-making and planning of preparation, and at the same time explain the basics of working with the reporting standards.

This course is suitable for:

Company representatives who will be deciding on the approach to ESG reporting depending on the current and future legal regulations,
Participants who will coordinate or cooperate in the preparation of mandatory (or voluntary) ESG reporting to meet the requirements of ESG regulations – CSRD and ESRS,
Auditors who will provide assurance on their clients' sustainability reports and need to navigate in the changing regulations.

Course description:

We have adapted the course content to the needs of the so-called second wave of companies, for which the reporting obligation under the CSRD directive was supposed to apply for the first time for 2025. While for some, the obligation will be delayed, others may prepare ESG reporting voluntarily based on simplified standards if they are no longer legally required report.

To help you navigate the changing landscape, we will summarize the current status and expected changes for you, and you will learn the basics of reporting according to ESRS standards for large as well as for small and medium enterprises.

Both sets of standards may still undergo changes. However, for timely decision-making, it is crucial to understand what they entail, how to understand their requirements and how they can meet your information needs, as well as those of your business and financial partners. There is no need to postpone this training for later – on the contrary, it will give you insights that will make it easier for you to appropriately direct your next steps.

Topics covered:

CSRD Directive and Omnibus proposal:
- Comparison between the current regulation and the proposed changes to reporting obligations,
- Main changes presented in the Omnibus proposal (change in criteria for entities in scope, change in timing, types of standards),
- Sources of information for monitoring further development of the proposed changes,
- Practical implications for the reporting preparation process,
- Examples of published reports for 2024.

ESRS standards (1st set) – first wave companies and large companies according to the new criteria:
- Orientation in the structure, tips for understanding and working effectively with the standards,
- Standard ESRS 1 – reporting principles, basic concepts, structure of the reports (double materiality, value chain, stakeholders, due diligence),
- Standard ESRS 2 – areas of mandatory disclosures (governance, strategy and business model, stakeholders, management of sustainability matters),
- Topical standards – what matters they address, what information to use and how to write about them (analysis, strategies, policies, actions, targets, metrics)
  - Environmental standards ESRS E1 – E5,
  - Social standards ESRS S1 – S4,
  - Governance standard ESRS G1.

VSME – voluntary standard for small and medium-sized enterprises (some enterprises of the original second wave):
- Main differences compared to the 1st set of standards for large enterprises,
- Voluntary use, expectations of financial institutions and large customers,
- Orientation in the structure, principles of application (basic & comprehensive module),
- Overview and explanation of requirements.

Course details:

Time: 2 days
Tutor: Radka Nedvědová

Register here

ESG & Non-financial reporting

Who is the course suitable for:

We recommend the training to those, who are new to ESG and need to familiarize themselves with this area. They can then continue to build on their knowledge with other training sessions we offer, according to their focus and needs.

Course description:

ESG agenda is developing dynamically and expectations for companies' activities and products are growing. ESG reporting is a means of informing the stakeholders (e.g. business partners – customers and suppliers, investors, employees, regulators, public) about responsible approach to environment, society and governance.

EU CSRD Directive, ESRS Standards and EU Taxonomy pose obligations on large companies to disclose information about sustainability (ESG). There are multiple other evolving regulations and trends to be aware of in the ESG landscape.

The training programme is composed of four practical modules and it is suitable for those who need to understand or cooperate on ESG strategy and reporting in any role (legal & compliance, finance, HR, investor relations, procurement, logistics, environment, sales, marketing etc.). It will be appreciated by beginners as well as experienced ESG coordinators.

Topics covered:

ESG at a glance: What does ESG mean, why it is important and what are the benefits. Practical illustrations from various industries. Orientation in ESG reports – what to look for and how to read in them.
ESG reporting – regulations and voluntary frameworks: Who has the ESG reporting obligations and from when. Overview of mandatory and voluntary disclosure requirements (CSRD, EFRAG – ESRS, ISSB – IFRS SRS, GRI, SASB, TCFD).
ESG report preparation – Content: Selecting the ESG reporting topics (mapping of relevance, prioritisation double materiality assessment). Scope of the report (who is covered entities, group level, value chain). Reporting principles to ensure quality. Stakeholders.
ESG report preparation – Process: Practical guide – phases and steps in ESG report preparation. Reporting team composition. Anticipating and preventing typical problems.

Course details:

Time: 4 x 3 hours
Tutor: Jana Sequensová, Radka Nedvědová

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Mandatory ESG reporting – EU CSRD & ESRS Standards

Who is the course suitable for:

The course is suitable for those, who will be coordinating or collaborating on the preparation of mandatory ESG reporting to meet the requirements of ESG regulations – CSRD and ESRS. A separate course is dedicated to the EU taxonomy.

Course description:

At the end of July 2023, the European Commission adopted the final version of the 1st set of the European Sustainability Reporting Standards (ESRS) that further specify the requirements set by the EU Corporate Sustainability Reporting Directive (CSRD, approved in January 2023). The reporting obligations apply to large undertakings and groups who need to include ESG information to their annual management reports.

During this course, you will orient yourself in the complex structure of the ESRS, learn what to look for and where, and gain confidence in navigating and working with the standards. You will familiarise yourself with the reporting principles that need to be followed to ensure quality and stand up to mandatory assurance.

You will learn about the structure, topics and disclosure requirements for the three pillars – E, S and G. You will be able to distinguish the mandatory and voluntary disclosures, as well as those that may be delayed.

Topics covered:

Cross-cutting standards ESRS 1 and ESRS 2:
- General requirements and disclosures mandatory for all undertakings subject to CSRD.
- Strategy, impacts, risks and opportunities – their management and measurement.
- Double materiality principle. Sustainability due diligence and value chain reporting.
- Time horizons. Structure and presentation of the report.
Environment: E1 Climate change, E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Resource use and circular economy.
Social: S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users.
Governance: G1 Business conduct.

Course details:

Time: 2 days
Tutor: Radka Nedvědová

This course currently runs on demand only.

Contact us for more details

Mandatory ESG reporting – EU Taxonomy

The Taxonomy is a relatively new EU regulation aimed at directing private finance towards sustainable activities. It brings a common classification and definition system of economic activities that are considered sustainable from the point of view of the EU with regard to the set objectives of the EU. Last but not least, it also brings disclosure obligations for companies and groups operating in the EU.

The implementation of taxonomic reporting is a complex discipline that requires a perfect knowledge of regulations and related European legislation.

Topics covered:

Identification of eligible activities,
Analysis of technical screening criteria,
Evaluation of compliance with minimum safeguards in the field of human rights,
Method of creation and calculation of mandatory KPIs for non-financial institutions,
Form of Taxonomy report.

Course details:

Time: 1 day
Tutor: Lenka Daniševská / Matěj Schánilec

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Mandatory ESG reporting – Double materiality assessment (DMA)

The double materiality assessment is one of the first and most critical steps in preparing for sustainability (ESG) reporting in accordance with the CSRD directive and the Act on Accounting. It determines which topics the company will include in the mandatory sustainability report. The requirements for this assessment are outlined in the ESRS 1 standard. The process and results of the assessment are among the information that must be disclosed in the sustainability report. A well-conducted and robust analysis provides the foundation for further preparatory steps, while underestimating it can lead to complications in later stages of the reporting process.

Who is the course suitable for:

The course is suitable for those, who will coordinate or collaborate on the preparation of mandatory ESG reporting to meet the requirements of ESG regulations – CSRD and ESRS. It will also meet the needs of auditors, who will provide assurance on the sustainability reports of their clients. The course can be taken independently or in combination with other courses on the ESRS standards.

Course description:

The course will not only introduce you to the ESRS standards' requirements for conducting and reporting on the double materiality analysis, but also provide practical examples of how to approach each phase of the assessment. The methodology details are at each company’s discretion (e.g., the way of scoring the impacts, risks, and opportunities), so it is important to understand different approaches and their implications. The training will also include practical exercises, allowing you to try out the assessment process.

Topics covered:

Requirements for Double Materiality Assessment:
- Process according to ESRS 1,
- Disclosure on process and results according to ESRS 2 requirements,
- Non-binding implementation guidance and answers to frequently asked questions (EFRAG),
Key terms:
- Impact and financial materiality,
- Impacts (incl. their classification), risks and opportunities,
Phases of the assessment - step by step approach:
- Understanding (mapping the context):
  - Own operations,
  - Value chain,
  - Stakeholders,
- Identification of impacts, risks and opportunities (including practical examples):
  - Sustainability matters covered by ESRS standards,
  - Industry- / sector-specific or company-specific matters, not (yet) addressed by ESRS,
- Materiality assessment (including practical exercises):
  - Evaluation criteria (characteristics of impacts, risks and opportunities),
  - Possible ways of determining materiality (examples of scoring, scales, calculations),
- Determining the material topics for sustainability reporting:
  - Setting the materiality threshold (value, matrix),
  - Validation of results (internally, externally),
  - Mapping to the disclosure requirements (what will / will not be covered in the report).

Course details:

Time: 1 day
Tutor: Radka Nedvědová

Register here

ESRS Standards – Environmental pillar

Who is the course suitable for:

ESG coordinators who are interested in obtaining deeper understanding of standards in the environmental pillar are recommended to take part in this course after participating in the course Mandatory ESG reporting – EU CSRD & ESRS Standards. Those who participate in measurement and collection of reported environmental information may take this course as a stand-alone option.

Recommended combination of courses:

We recommend combining this course with the training on Carbon footprint measurement and disclosure and ESRS Standards - governance pillar, sustainable due diligence and value chain.

Course description:

We are going to have a deeper look into environmental standards: E1 – Climate change (from the disclosure point of view; problematics of the carbon footprint calculation itself is covered by a single special course), E2 – Pollution, E3 – Water and marine resources, E4 – Biodiversity and ecosystems and E5 – Resource use and circular economy.

You will obtain an overview of the common structure of “E” standards, we will introduce key concepts and definitions and discuss the interaction of cross-cutting standards with “E” standards. You will learn about individual disclosure requirements and whether they result from double materiality assessment or whether they are subject to mandatory disclosure regardless of the result of such an assessment. Main provisions of the standards will be, where possible, illustrated practically.

Topics covered:

Structure of topical “E” standards, important concepts and definitions,
Interaction of “E” standards with cross - cutting standards ESRS 1 a ESRS 2,
Mandatory disclosures and disclosures based on double materiality assessment,
Disclosure requirements:
- Policies,
- Activities,
- Targets,
- Metrics.

Course details:

Time: 1 day
Tutor: Jana Sequensová

This course currently runs on demand only.

Contact us for more details

ESRS Standards – Social pillar

Who is the course suitable for:

The course is suitable for ESG coordinators who are interested in obtaining a deeper understanding of standards in the social pillar. The course will be useful also to those, who participate in the measurement and collection of reported social information.

Recommended combination of courses:

ESG coordinators are recommended to take part in this course after participating in the course Mandatory ESG reporting – EU CSRD & ESRS Standards. Those who participate in measurement and collection of reported social information may take this course as a stand-alone option.

Course description:

We are going to have a deeper look into social standards: S1 – Own Workforce, S2 – Workers in the value chain, S3 – Affected communities, S4 – Consumers and end-users. You will obtain an overview of the common structure of “S” standards, we will introduce key concepts and definitions and discuss the interaction of cross-cutting standards with “S” standards. You will learn about individual disclosure requirements and whether they result from double materiality assessment or whether they are subject to mandatory disclosure regardless of the result of such an assessment. Main provisions of the standards will be, where possible, illustrated practically.

Topics covered:

Structure of topical “S” standards, important concepts and definitions,
Interaction of “S” standards with cross - cutting standards ESRS 1 a ESRS 2,
Mandatory disclosures and disclosures based on double materiality assessment,
Disclosure requirements:
- Policies,
- Activities,
- Targets,
- Metrics.

Course details:

Time: 1 day
Tutor: Radka Nedvědová

This course currently runs on demand only.

Contact us for more details

ESRS Standards – Governance pillar, sustainable due diligence and value chain

Who is the course suitable for:

Those who participate in collection of reported governance and value chain information may take this course as a stand alone option. The course is also recommended for employees from procurement / purchasing and sales departments, as it can help them effectively manage relationships with suppliers and customers towards achieving the company's sustainability goals.

Recommended combination of courses:

ESG coordinators are recommended to take part in this course after participating in the course Mandatory ESG reporting – EU CSRD & ESRS Standards.

Course description:

We are going to have a deeper look at two important areas of ESRS Standards. Firstly, we are going to explore the only topical standard from the governance pillar, standard G1 Business conduct. You will obtain an overview of the structure of the standard, the topics it covers, and its interaction with other ESRS standards. Main requirements of the standards will be, where possible, illustrated practically.

The second part of the course will be concentrated on disclosure of information in the value chain. Value chain is a relatively new, complex and cross-cutting topic in the context of corporate reporting and ESRS. Its prominence is emphasized by the existence of EFRAG’s Value chain implementation guidance and by the newly approved Corporate sustainability due diligence directive - CSDDD.

While the ESRS standards focus primarily on reporting, the new directive will require companies to take action – avoiding and mitigating negative impacts. In practice, this will mean changes not only in management practices at the executive level and an expansion of the due diligence duties, but also changes in the management of relationships with upstream and downstream value chain partners. The course will introduce main provisions of the CSDDD directive, principles featured in the implementation guidance for the value chain and their link to mandatory provisions of individual ESRS standards.

Topics covered:

Governance pillar in sustainability reports:
- Difference in focus: Governance in the mandatory section of the report (ESRS 2 GOV) and the topical standard ESRS G1 (Business Conduct),
- Structure of G1 standard, important concepts and definitions, relationship with cross-cutting standards ESRS 1 and 2,
- Mandatory disclosures and disclosures based on double materiality assessment,
Value chain:
- Definition of value chain, upstream and downstream actors, relationships and dependencies,
- Requirements for inclusion in the double materiality analysis and disclosure in the sustainability report,
- EFRAG Implementation guidance IG 2 Value chain,
- Specifics of value chain in “E” and “S” pillars,
- Transitional provisions - phasing of disclosures about value chain,
Due diligence:
- Due diligence based on OECD and UN principles - fundamental principles, recommended steps and practical examples,
- Practical implications for procurement processes, selection, evaluation, and monitoring of suppliers,
- Requirements for information on due diligence in the sustainability report,
- Directive CSDDD:
  - Applicability: who and when,
  - Obligations resulting from CSDDD,
  - Relationship with sustainability reporting.

Course details:

Time: 1 day
Tutor: Radka Nedvědová

Register here

Carbon footprint measurement and disclosure

European regulation, finance providers and major customers start requesting information on carbon footprint of a company or its products. Join us to learn what are the components of carbon footprint, how to calculate and how to decrease it.

You will learn about the following topics:

Greenhouse Gas emissions – what are they and how to measure them:
- Scope 1 (direct emissions),
- Scope 2 (indirect energy-related emissions) – location vs. market-based method,
- Scope 3 (other indirect emissions) – downstream, upstream,
Emission factors, CO2 equivalents,
Company carbon footprint,
Product carbon footprint,
Carbon neutrality vs. Net Zero – offsets and compensations,
Carbon footprint measurement and reporting standards – GHG Protocol, ISO 14064, ISO 14067, CDP,
Carbon footprint calculation – phases, boundaries,
Decarbonisation – SBTi, goals and means of reduction.

Course details:

Time: 1 day
Tutors: Martina Rozkošná, Josef Novotný

This course runs on demand only.

Register here

ESG reporting for experienced professionals – upgrading from GRI to ESRS

Who is the course suitable for:

We tailored this course to the needs of participants who already have experience with ESG reporting and do not need to start from the basics.

Course description:

You will appreciate this training if you already report on sustainability on a voluntary or mandatory basis, based on Global Reporting Initiative (GRI Standards) or another methodology. Although this is a very good ground for fulfilling the future obligations imposed on large EU companies and groups by the CSRD directive, there are some significant differences that will require a robust preparation.

We will take you through the major differences between voluntary (e.g. GRI-based) and mandatory CSRD reporting and explain their practical implications for the report content, process and sustainability governance.

We will focus on the following topics (and more):

Double materiality assessment – extended by financial perspective of ESG matters,
Inter-operability, similarities and differences between GRI and ESRS requirements and indicators,
New mandatory disclosures in ESRS (differences and additions),
Inclusion of entity-specific (industry) disclosures in the absence of ESRS sector standards,
Mandatory EU Taxonomy disclosures (new to majority of reporters),
Requirements for structure and form of the report, integration to annual report,
Rules for claiming an exemption due to inclusion in consolidated report prepared by parent company,
Mandatory external assurance.

Course details:

Time: 3,5 – 4 hours
Tutor: Radka Nedvědová

This course currently runs on demand only.

Contact us for more details

Dates and details

Course dates	Course	CPD points	Language	Place	Price (excl. VAT)*	Registration
26 March 2025 9 a.m. – 5 p.m.	Carbon footprint measurement and disclosure (in Czech)	7	CZE	PwC & Online	11,900 CZK	Register
7 April 2025 9 a.m. – 3 p.m.	Mandatory ESG reporting – EU Taxonomy (in Czech)	5	CZE	PwC & Online	11,900 CZK	Register
23 April 2025 9 a.m. – 5 p.m.	Carbon footprint measurement and disclosure (in English)	7	ENG	Online	11,900 CZK	Register
5 May 2025 9 a.m. – 5 p.m.	Mandatory ESG reporting – Double materiality assessment (DMA) (in Czech)	7	CZE	PwC & Online	11,900 CZK	Register
12–13 May 2025 9 a.m. – 5 p.m.	ESG reporting – preparation in times of change (CSRD, Omnibus, ESRS and VSME standards) (in English)	14	ENG	Online	19,800 CZK	Register
28–29 May 2025 9 a.m. – 5 p.m.	ESG reporting – preparation in times of change (CSRD, Omnibus, ESRS and VSME standards) (in Czech)	14	CZE	PwC & Online	19,800 CZK	Register
9 June 2025 9 a.m. – 5 p.m.	ESRS Standards – Governance pillar, sustainable due diligence and value chain (in English)	7	ENG	Online	11,900 CZK	Register
10 June 2025 9 a.m. – 5 p.m.	ESRS Standards – Governance pillar, sustainable due diligence and value chain (in Czech)	7	CZE	PwC & Online	11,900 CZK	Register
To be confirmed	ESG & Non-financial reporting (in English)	12	ENG	Online	17,900 CZK	Register
To be confirmed	ESG & Non-financial reporting (in Czech)	12	CZE	PwC & Online	17,900 CZK	Register

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Tutors

Radka Nedvědová

ESG programmes

Radka is a manager and PwC Academy tutor with more than 20 years of experience across various fields and industries. She led and participated in audit and consulting projects and she leverages her experience and expertise to support the professional and personal development of PwC's clients and employees. As a founding member of PwC's ESG team, Radka specialises in non-financial reporting and related regulations and co-operates on ESG strategy projects and stakeholder dialogues. She is a member of international PwC working group for CSRD and ESRS.

Martina Rozkošná

Carbon footprint measurement and disclosure

Martina is a senior consultant with five years of experience in the environmental private sector, focusing mainly on waste management, sustainable development, circular economy, water and air protection. In the ESG team, her main area of expertise is carbon footprint calculations, from setting up an individual scope of calculations for each client to calculating the emissions of each scope and creating an inventory report.

Jana Sequensová

ESRS Standards - Environmental pillar

After studying Environmental Protection at the Faculty of Science at Charles University and Economics at the Prague University of Economics and Business, Jana joined PwC. She now applies her experience from her studies and many years of practice on projects in the Audit department by educating colleagues and clients as a trainer at the PwC Academy. In addition to teaching professional qualifications, Jana focuses on developing and delivering courses in the field of sustainability.

Josef Novotný

Carbon footprint measurement and disclosure

Josef is a consultant in the Sustainability Services department. He is currently focusing on ESG reporting according to the GRI standard and calculating the carbon footprint of both the company and the product. He has experience in data analysis, creating stress scenarios and preparing various client reports. He has been cooperating with Czech and foreign universities for a long time.

Matěj Schánilec

ESG EU Taxonomy

Matěj is a manager in the Capital Markets, Accounting Advisory and Structuring (CMAAS) department at PwC. He has more than 8 years of experience in managing financial and non-financial projects for clients, especially with regard to optimizing and modernizing reporting processes or introducing new reporting frameworks within companies.
Matěj is a PwC reporting specialist according to EU Taxonomy. He has experience in preparing Taxonomy reports and is a member of the PwC Taxonomy working group at the regional level. In addition to taxonomy, Matěj also participates in reporting projects according to GRI, TCFD, or planned CSRD.
Matěj is a member of the Corporate Reporting Services – Sustainability Reporting Expert Group team within the PwC with focus on EU Taxonomy.

Lenka Daniševská

ESG EU Taxonomy

Lenka is a senior consultant in the department providing advisory services in the field of Sustainable Reporting at PwC. Her main focus is implementation and consultancy regarding CSRD, with a specialization in the EU Taxonomy. She also has experience in auditing and accounting consulting.