Sustainable Performance And Reporting 2026/2027

Section I: Concepts and Fundamentals of Sustainability Accounting -        Syllabus presentation and Course Description -        From Financial to Management Accounting -        Introduction to the Sustainability Accounting Section II: Corporate Sustainability principles -        Sustainability and Sustainable Development -        Fundamentals of Corporate Sustainability -        From planning to reporting sustainable performance  Section III: Sustainability Reporting: the CSRD -        Sustainability reporting and the GRI -        The novelty introduced by the CSRD -        European Sustainability Reporting Standards (ESRSs)   Section IV: General disclosers and requirements -        ESRS 1 - General Requirements -        ESRS 2 - General Disclosers -        Practice   Section V: Topical standards (Environmental, Social and Governance): From GRI to ESRSs -        Environmental standards (ESRS E) -        Practice -        Social standards (ESRS S)   Section VI: Double materiality assessment process -        Practice -        Governance standards (ESRS G) -        Practice   Section VII: Sustainability Performance Management - Planning, Implementing, Monitoring and Reviewing -        Double materiality assessment process -        Inside-Out (impact materiality) -        Outside-In (financial materiality)   Section VIII: Preparing Sustainability Reporting in accordance to the CSRD -        Practice -        Sustainability Performance Management -        Preparing Sustainability Reporting in accordance to the CSRD   Section IX: Sustainable Performance and Reporting in practices   -        Case study -        Case study -        Case study

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