Free Course Preview

CSRD & ESRS Reporting:
Professional Certification

24 hours of practitioner-level training with real-world case studies

What this preview covers

  • Why CSRD is the most significant corporate reporting change in a generation
  • A taste of the double materiality assessment you will master in Module 2
  • How 50,000+ companies are navigating the 12 ESRS standards
  • Preview of real-world case studies from Holcim, Inditex, Orsted, and more
  • What makes this course different from every other CSRD training
Preview duration: ~25 minutes | Full course: 24 hours
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Until 2024, corporate sustainability reporting in Europe was largely voluntary, inconsistent, and difficult to compare. The Non-Financial Reporting Directive (NFRD) covered only ~11,700 large public-interest entities — and even those reports varied wildly in quality.

The Corporate Sustainability Reporting Directive (CSRD) transforms sustainability disclosure from a communications exercise into a regulated, audited, standardised reporting obligation — on par with financial reporting.

50,000+
Companies in scope
12
ESRS standards
1,100+
Data points required
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Case Example: A Mid-Size German Manufacturer

Consider a Bavarian auto-parts manufacturer — €80M revenue, 300 employees, two factories. Under NFRD, they filed a 2-page sustainability note. Under CSRD, they now face a 150+ page disclosure covering Scope 1-3 emissions, value chain labour conditions, biodiversity assessments, and EU Taxonomy alignment — all subject to independent assurance. Their team went from one part-time sustainability officer to a cross-functional squad of eight.

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The Core Shift

CSRD moves sustainability reporting from "nice to have" narrative to audited, machine-readable, legally mandated disclosure. The same rigour applied to financial statements now applies to ESG data. In this course, you will learn exactly how to meet this standard.

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Unlike traditional financial materiality (which asks "how does this affect our bottom line?"), CSRD introduces double materiality — requiring companies to assess from two simultaneous perspectives.

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Financial Materiality
Click to reveal

"Outside-in"

How sustainability risks — climate, regulation, resource scarcity — affect revenue, costs, and enterprise value.

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Impact Materiality
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"Inside-out"

How the company's operations and value chain impact people and the environment — actual or potential, positive or negative.

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Double Materiality
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Both lenses combined.

A topic is material if it meets EITHER threshold. You must report both the financial risk AND your impact.

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Case Example: Inditex (Zara) — Water in the Cotton Supply Chain

Financial materiality: Severe drought in Turkey and India — two of Inditex's top cotton-sourcing regions — caused raw material costs to spike 18%. Water scarcity directly threatened €1.2B in supply chain procurement.

Impact materiality: Inditex's cotton supply chain consumes an estimated 10 billion litres of water annually, contributing to water stress in already-vulnerable communities.

Under double materiality, BOTH disclosures are required. In Module 2, you will learn how to conduct this assessment systematically for any company, any sector.

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The European Sustainability Reporting Standards (ESRS) are organised into four groups. Most courses cover E1 (Climate) well but barely touch the rest. This course gives equal depth to all 12.

Standard Topic Covered in
ESRS 1 General Requirements (architecture, boundaries, materiality) Modules 2 & 3
ESRS 2 General Disclosures (mandatory for ALL companies) Modules 2 & 3
E1 Climate Change — GHG emissions, transition plans, energy Module 3
E2 Pollution — air, water, soil; substances of concern Module 3
E3 Water & Marine Resources Module 3
E4 Biodiversity & Ecosystems Module 3
E5 Resource Use & Circular Economy Module 3
S1 Own Workforce — conditions, diversity, health & safety Module 4
S2 Workers in the Value Chain Module 4
S3 Affected Communities Module 4
S4 Consumers and End-Users Module 4
G1 Business Conduct — ethics, anti-corruption, lobbying Module 4
Case Study Preview: Orsted (Denmark)
From Oil & Gas to World's Largest Offshore Wind Developer
Orsted's transformation from DONG Energy (Danish Oil and Natural Gas) to a pure-play renewable energy company is one of the most dramatic corporate pivots in history. Their E1 climate transition plan — which included divesting 100% of fossil fuel assets and committing to carbon neutrality by 2025 — is now a benchmark for ESRS reporting. In Module 3, you will analyse their full E1 disclosure and learn how to build a transition plan to this standard.
Full case study in Module 3: Environmental Standards Deep Dive
Case Study Preview: Primark / ABF
Mapping 1,071 Supplier Factories Across 26 Countries for S2 Compliance
Primark's Ethical Trade team mapped their entire garment supply chain — 1,071 factories across 26 countries — to meet S2 (Workers in the Value Chain) disclosure requirements. This is the depth of value chain visibility CSRD demands. In Module 4, you will learn the methodology they used and how to apply it to your own organisation.
Full case study in Module 4: Social & Governance Standards Deep Dive
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CSRD rolls out in four phases from 2024 to 2028. Understanding which phase applies to your organisation — and counting backwards from your reporting deadline — is the first step in any compliance strategy.

~11,700 companies already under NFRD. Large listed companies, banks, and insurers with 500+ employees. First CSRD-compliant reports due in 2025 (for FY2024 data). These companies are already reporting.
~38,000 additional companies meeting 2 of 3 thresholds: 250+ employees, >€50M revenue, or >€25M total assets. Reports due in 2026. This phase catches most multinational subsidiaries operating in Europe.
Small and medium enterprises listed on EU-regulated markets. They can use simplified LSME standards and have the option to opt out until 2028. Reports due in 2027.
Companies headquartered outside the EU with >€150M net revenue in the EU and at least one EU subsidiary or branch. Reports due in 2029. This is how CSRD becomes a truly global regulation — US, UK, Indian, and Asian multinationals with EU operations are all in scope.
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Common Misconception

"We're not an EU company, so CSRD doesn't apply to us." Wrong. Phase 4 captures any company worldwide with significant EU revenue. In Module 6, you will learn how non-EU companies should structure their CSRD implementation programme.

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The biggest gap in every CSRD training on the market: no one teaches you HOW to actually collect the data. They explain what you must report — but not how to build the infrastructure to do it. Module 5 fills this gap completely.

1,144
Individual datapoints
82
Disclosure requirements
XBRL
Digital taxonomy required
Case Study Preview: Schneider Electric
Building a Centralised ESG Data Platform for 135,000 Employees Across 100+ Countries
Schneider Electric's "Sustainability Impact" programme integrated ESG data collection across their entire global operation. They built a centralised platform connecting ERP systems, supplier portals, and HR databases to generate ESRS-compliant datapoints automatically. The result: 90% of their 1,100+ ESRS datapoints are now system-generated, not manually compiled. In Module 5, you will learn their architecture and how to build something similar — scaled to your organisation's size.
Full case study in Module 5: Data Collection, Gap Analysis & XBRL
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What You Will Build in Module 5

By the end of Module 5, you will have: (1) a datapoint inventory mapped to your organisation, (2) a gap analysis framework showing what you have vs. what you need, (3) a data collection architecture connecting your systems, and (4) a basic understanding of XBRL tagging for digital submission. No other course on the market teaches this end-to-end.

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Why XBRL Matters (and Why Nobody Teaches It)

CSRD reports must be filed in ESEF/XBRL format — machine-readable digital taxonomy. This isn't optional. Yet almost no training course covers it because most sustainability professionals have never encountered XBRL. Module 5 includes a dedicated section on XBRL tagging with practical exercises.

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For the first time, sustainability reports must undergo independent third-party assurance. This is what transforms CSRD from a reporting directive into an accountability framework. Module 6 prepares you for this.

Aspect Limited Assurance (2025-2027) Reasonable Assurance (2028+)
Confidence level Moderate ("nothing has come to our attention...") High (same as financial audit)
Procedures Enquiry, analytical review, limited testing Full testing, detailed evidence gathering
Data requirement Documented, traceable Audit-grade, internally controlled
Standard ISAE 3000 (Revised) ISSA 5000 (forthcoming)
Practical impact Build data infrastructure now Full internal controls over ESG data (ICSR)
Case Study Preview: Deutsche Bank
Building Internal Controls Over Sustainability Reporting (ICSR) for 85,000 Employees
Deutsche Bank's first CSRD assurance engagement revealed that 30% of their Scope 3 data lacked primary-source traceability. Their response: a 12-month programme to build Internal Controls over Sustainability Reporting (ICSR) — mirroring the internal controls framework used for financial reporting since SOX. In Module 6, you will learn their ICSR framework and how to build one for your organisation.
Full case study in Module 6: Assurance, Implementation & Change Management
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We analysed every major CSRD training on the market — from the Big 4 to online platforms — and designed this course to address every gap and complaint.

Feature Most Courses RSustain
Practical vs. theoretical 70-80% regulation reading 70% practical, 30% regulatory
DMA simulation Conceptual overview only Full end-to-end DMA exercise
ESRS coverage Heavy on E1, others skipped Equal depth on all 12 standards
XBRL / digital taxonomy Almost never covered Full module with exercises
Real case studies 1-2 surface examples 15+ annotated real-world cases
Assessments Basic recall MCQs Scenario-based: "draft the disclosure"
Datapoint guidance Mentioned, not explained Datapoint-level walkthroughs
Change management Rarely addressed Full implementation roadmap
Value chain data Mentioned, not operationalised Supplier engagement methodology
Price vs. Big 4 €1,000-5,000 £639 / $799
What Learners Get

24 hours of interactive content across 6 modules | 15+ real-world case studies with annotated report extracts | Downloadable tools including DMA template, datapoint checklist, and gap analysis workbook | Scenario-based assessments that test practical competence | Professional certificate upon passing all module quizzes

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Module 2 — ~5 Hours
Double Materiality Assessment: From Theory to Execution
The most practical DMA training available anywhere
  • Full DMA simulation with stakeholder mapping
  • Impact scoring and financial materiality thresholds
  • IRO (Impact, Risk, Opportunity) identification
  • Documentation and audit trail
  • Cases: Holcim, Inditex, Volkswagen
Module 3 — ~5 Hours
ESRS Environmental Standards Deep Dive (E1-E5)
Equal depth across all 5 environmental standards
  • Climate transition plans and Scope 1-3 emissions
  • Pollution, water, biodiversity, circular economy
  • Annotated report extracts: good vs. bad disclosures
  • EU Taxonomy alignment reporting
  • Cases: Orsted, BASF, Nestle, Holcim
Module 4 — ~5 Hours
ESRS Social (S1-S4) & Governance (G1) Deep Dive
The module most courses skip entirely
  • Own workforce metrics and value chain labour mapping
  • Community impact and consumer safety disclosures
  • Anti-corruption, lobbying, and whistleblower reporting
  • CSDDD integration with CSRD social standards
  • Cases: Primark/ABF, Unilever, BHP
Module 5 — ~5 Hours
Data Collection, Gap Analysis & XBRL Reporting
The practical module no other course offers
  • Navigating 1,100+ ESRS datapoints
  • Data collection architecture and IT systems
  • Value chain data: supplier engagement methodology
  • XBRL tagging and ESEF digital taxonomy
  • Cases: Schneider Electric, BMW
Module 6 — ~4 Hours
Assurance Readiness, Implementation & Change Management
From compliance to organisational transformation
  • Limited vs. reasonable assurance: what auditors actually look for
  • Building Internal Controls over Sustainability Reporting (ICSR)
  • Cross-functional mobilisation: getting finance, HR, procurement, and legal aligned
  • 18-month implementation roadmap and project planning template
  • Cases: Deutsche Bank, Enel
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Ready to Master CSRD?

RSustain Certified: CSRD & ESRS Reporting
  • 24 hours of practitioner-level interactive training — 70% practical, 30% regulatory
  • 15+ real-world case studies from Holcim, Inditex, Orsted, Schneider Electric, Deutsche Bank, and more
  • Equal depth across all 12 ESRS standards — not just E1 Climate
  • Full DMA simulation — the only course that walks you through a complete double materiality assessment end-to-end
  • XBRL and digital taxonomy — the module nobody else teaches but everyone needs
  • Downloadable tools — DMA template, datapoint checklist, gap analysis workbook, implementation roadmap
  • Professional certificate upon completion — CPD-accredited, globally recognised

Enrol Now

Join the most comprehensive CSRD certification programme available. Built by practitioners, for practitioners.

£639 | $799 | ₹47,999
Start Your Certification
Start with
Module 2: Double Materiality Assessment