Module 2 Core Concepts and Terminology in Sustainability Reporting

Описание: Module 2: Core Concepts and Terminology in Sustainability Reporting | ESG Reporting SeriesMaster the foundational concepts and terminology essential for ESG and climate reporting under ISSB and CSRD-ESRS frameworks.📚 What You'll Learn in This Module:✅ Key ESG terminology used across ISSB and CSRD-ESRS frameworks
✅ Materiality concepts: Financial vs Impact vs Dynamic Materiality
✅ Double Materiality Assessment overview (deep dive in Module 9)
✅ The Four Pillars: Governance, Strategy, Risk Management, Metrics & Targets
✅ Understanding Impacts, Risks, and Opportunities (IROs)
✅ Reporting boundaries and value chain concepts
✅ Time horizons: Short, medium, and long-term definitions
✅ Reasonable assurance vs Limited assurance
✅ Enterprise value perspective vs Stakeholder perspective
✅ Connectivity between sustainability and financial reporting⏱️ Duration: 2 hours (4 videos of 30 minutes each)🎯 Learning Outcomes:
By the end of this module, you'll be able to:

Define and apply key ESG terminology consistently across both frameworks
Explain the concept of materiality in sustainability reporting contexts
Understand the relationship between financial and sustainability reporting
Identify the four core content pillars common to both ISSB and CSRD
Recognize the principle of connectivity between sustainability and financial information
📋 Prerequisites: Module 1 - Introduction to Global ESG Reporting Landscape:
This is Module 2 of our comprehensive End-to-End ESG & Climate Reporting Series covering ISSB and CSRD-ESRS frameworks. The series includes 39 modules across 6 phases, totaling 85-100 hours of expert content.📢 Stay Connected:
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Drop a comment below! I read and respond to every comment.📌 Related Modules:
⬅️ Previous: Module 1 - Introduction to Global ESG Reporting Landscape, CSRD and ISSB Timelines- it is very important to watch: Comment Module 1 and I will send the Link.
➡️ Next: Module 3 - IFRS S1 General Requirements for Sustainability Disclosure🏷️ Make sure you subscribe the channel and email subscribtion form.
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