Module 5 Decoding CSRD and ESRS Overview

Описание: CSRD and ESRS Architecture Overview
We've covered ISSB. Now let's tackle Europe's sustainability reporting revolution.
Module 5 maps the entire CSRD-ESRS framework - all 12 standards, double materiality, and the EU sustainability ecosystem.

📚 WHAT YOU'LL LEARN:
✅ ESRS structure (12 standards decoded)
✅ ESRS 1-2 (Cross-cutting) | E1-E5 (Environmental) | S1-S4 (Social) | G1 (Governance)
✅ Mandatory vs voluntary disclosure requirements
✅ Double materiality perspective (impact + financial)
✅ EU Taxonomy, SFDR connections
✅ Digital reporting (ESEF/XBRL) requirements

EU large companies & listed SMEs
Non-EU companies with EU operations
Global value chains (suppliers/customers)

Even if you're not EU-based, CSRD likely affects you. 🌍

📊 PROGRESS: 5/39 MODULES
✅ Module 1: ESG Landscape
✅ Module 2: Core Concepts
✅ Module 3: IFRS S1
✅ Module 4: IFRS S2
✅ Module 5: CSRD & ESRS ⬅️ You are here
🔜 Module 6: ESRS 1 & 2 Deep Dive (Next Week)

🔑 CSRD vs ISSB AT A GLANCE:
CSRD: Double materiality | 12 standards | EU mandatory | Digital reporting
ISSB: Financial materiality | 2 standards | Jurisdiction-dependent | Principles-based
Can you comply with both? Yes. Module 5 shows you how. 🎯

📥 FREE RESOURCES:
✅ All 12 ESRS standards (official text): https://www.efrag.org/en/draft-simpli...
for other resources please subscribe the email updates: https://shorturl.at/eA5vt