ESG & Sustainability Reporting Requirements

With increasing regulatory and investor pressure, companies must disclose their ESG performance through transparent reporting. This course provides corporate leaders, compliance professionals, and sustainability officers with the knowledge and tools to navigate ESG regulations, understand sustainability metrics, and align business operations with international ESG frameworks such as GRI, SASB, TCFD, IFRS, and the EU CSRD.

• To equip participants with a comprehensive understanding of ESG reporting requirements and sustainability disclosures.
• To explore global ESG regulatory frameworks and compliance mandates.
• To teach participants how to develop credible, data-driven ESG reports aligned with investor and stakeholder expectations.
• To provide insights into risk management, corporate sustainability strategies, and ESG integration in business decision-making.

• Understand the importance of ESG reporting and corporate sustainability.
• Learn how to comply with global ESG disclosure standards and regulatory requirements.
• Explore how corporate sustainability practices impact risk management, investor relations, and brand reputation.
• Develop skills for creating ESG reports, measuring sustainability metrics, and ensuring data transparency.
• Gain insights into climate-related financial disclosures, sustainability-linked investments, and ESG rating systems.

Module 1: Introduction to ESG & Sustainability Reporting

• What is ESG, and why is it important for businesses?
• The role of corporate sustainability and responsible business practices.
• How ESG factors impact financial performance, regulatory compliance, and investor confidence.
• Understanding stakeholder expectations: Investors, regulators, consumers, and NGOs.
• The evolution of ESG reporting: From voluntary reporting to mandatory disclosure requirements.

Module 2: Global ESG Reporting Frameworks & Standards

• Overview of key ESG reporting frameworks:
  • Global Reporting Initiative (GRI)
  • Sustainability Accounting Standards Board (SASB)
  • Task Force on Climate-related Financial Disclosures (TCFD)
  • International Financial Reporting Standards (IFRS) – ISSB (International Sustainability Standards Board)
  • Carbon Disclosure Project (CDP)
  • United Nations Sustainable Development Goals (SDGs)
• Differences between voluntary and mandatory ESG disclosures.
• How companies choose the right reporting framework based on industry and geography.

Module 3: ESG Regulatory Compliance & Disclosure Obligations

• EU Corporate Sustainability Reporting Directive (CSRD): New ESG disclosure rules for EU companies.
• SEC ESG disclosure requirements: The U.S. Securities and Exchange Commission’s (SEC) proposed rules on climate-related disclosures.
• The UK’s Sustainability Disclosure Requirements (SDR) and TCFD compliance.
• India’s Business Responsibility and Sustainability Reporting (BRSR) framework.
• China’s ESG and sustainability reporting guidelines.
• ESG reporting requirements in Asia-Pacific, Latin America, and Middle Eastern markets.
• How businesses can ensure compliance with ESG disclosure mandates.

Module 4: ESG Metrics, KPIs & Data Collection

• Defining key ESG performance indicators (KPIs):
  • Environmental Metrics: Carbon emissions, energy use, water consumption, waste management.
  • Social Metrics: Workforce diversity, labor rights, employee well-being, community impact.
  • Governance Metrics: Board composition, executive compensation, corporate ethics, anti-corruption policies.
• ESG data collection methods: How companies gather, verify, and disclose sustainability information.
• The importance of third-party ESG audits and assurance services.
• Addressing greenwashing risks: Ensuring ESG claims are accurate and transparent.

Module 5: Climate Risk & Financial Disclosures (TCFD & Beyond)

• Understanding the Task Force on Climate-related Financial Disclosures (TCFD) framework.
• How to assess climate-related risks: Physical risks, transition risks, and liability risks.
• The role of climate scenario analysis in ESG risk management.
• Carbon footprint calculation: Scope 1, Scope 2, and Scope 3 emissions reporting.
• Strategies for climate risk mitigation and resilience planning.

Module 6: ESG Integration in Corporate Strategy & Risk Management

• The business case for integrating ESG into corporate strategy.
• How ESG risks and opportunities impact business decision-making.
• Aligning corporate governance with ESG goals.
• How ESG affects supply chain management, investment decisions, and financial risk.
• Sustainability-linked finance: ESG bonds, green finance, and impact investing.

Module 7: ESG Ratings & Investor Expectations

• Understanding ESG rating agencies: MSCI, Sustainalytics, FTSE Russell, Bloomberg ESG Scores.
• How investors use ESG ratings and sustainability disclosures to evaluate companies.
• Best practices for improving ESG ratings and corporate sustainability rankings.
• The role of ESG activism, shareholder engagement, and responsible investing.
• ESG in mergers, acquisitions, and corporate valuations.

Module 8: Building an Effective ESG Report

• Step-by-step guide to creating a credible ESG report.
• How to structure ESG disclosures:
  • ESG strategy & materiality assessment
  • Key sustainability initiatives & performance highlights
  • Risk factors & ESG-related financial impacts
  • Stakeholder engagement & corporate sustainability commitments
• Best practices for ESG storytelling and corporate transparency.
• How to align ESG reports with GRI, SASB, and regulatory reporting standards.
• Digital reporting, ESG dashboards, and technology solutions for sustainability reporting.

Module 9: Case Studies & Real-World Applications

• Case Study 1: How a multinational corporation successfully implemented GRI-based sustainability reporting.
• Case Study 2: Lessons from a company that faced ESG-related regulatory penalties.
• Case Study 3: The role of ESG disclosures in securing investor trust and financial stability.
• Case Study 4: How climate-related risk assessments shaped a company’s sustainability strategy.
• Case Study 5: Best practices from companies leading in ESG transparency and governance.

• Sustainability Officers, ESG Managers, and CSR Professionals.
• Corporate Executives and Board Members overseeing ESG governance.
• Compliance Officers and Risk Managers ensuring ESG regulatory compliance.
• Investor Relations Professionals and Financial Analysts evaluating ESG performance.
• Lawyers, Auditors, and Consultants advising on ESG reporting and corporate sustainability.