Module 6.2 ESRS-2 General Disclosures

Описание: 📘 Phase-1: Foundation | Module 6.2 – ESRS 2: Deep Dive into General Disclosures (November 2025) | CSRD

In this module, we take a deep dive into Draft ESRS 2 – General Disclosures (November 2025 edition) — the mandatory cross-cutting standard under the EU Corporate Sustainability Reporting Directive (CSRD).

ESRS 2 forms the backbone of sustainability reporting, defining how organisations disclose governance, strategy, impacts, risks and opportunities (IROs), policies, actions, metrics, and targets across Environmental, Social, and Governance topics.

To make this practical and easy to follow, the official EFRAG document has been converted into structured slides. This session walks through each disclosure requirement — from BP-1 (Basis for Preparation) through GDR-T (Targets) — including the latest simplifications introduced in late 2025.

🎯 In this video, you’ll learn:

✅ The purpose and architecture of ESRS 2
✅ Governance disclosures (roles, incentives, controls)
✅ Strategy requirements (business model, stakeholders, financial effects)
✅ How to perform and disclose IRO materiality assessments
✅ Policies, actions, metrics, and target setting under ESRS
✅ Appendix A: EU legislation datapoint mapping (SFDR, Pillar 3, EU Climate Law)
✅ Appendix B: Qualitative characteristics of sustainability information

This module is designed for sustainability professionals, finance teams, compliance leaders, consultants, and anyone preparing for CSRD implementation.

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