There is a proliferation of ESG reporting standards and frameworks these days, between voluntary and mandatory schemes. The next few years are expected to see a further increase in ESG reporting requirements and thus in the volume of work by market participants. Professionals and companies are also faced with extraordinary complexity with regard to the collection and organization of ESG data as input to Sustainability reporting, and the methods and tools for communication to stakeholders.
With this in mind, the course provides participants with the tools needed to understand the differences between and trends in integration among different reporting frameworks to ensure easier navigation in this challenging and changing market environment.
Methodology
Overview, comparison, analysis, and understanding of key ESG data.
Goals
- Understand the differences between different reporting frameworks
- Analyze the trend toward convergence among different standards
- Familiarize yourself with the main reference frameworks
- Understand what the main sources of ESG data are.
- Understand the main issues of ESG data
- Analyze the context of proxy use
- Discovering the two dimensions of dual materiality
- Analyze the ways and means of communication to stakeholders.
Program
- Voluntary and mandatory ESG reporting regimes
- Overview of major reporting frameworks
- Global Reporting Initiative (GRI)
- Sustainability Accounting Standard Board (SASB)
- Value Reporting Framework (VRF)
- Task Force on Climate-related Financial Disclosure (TCFD).
- Task Force on Nature-related Financial Disclosures (TFND)
- Global Real Estate Sustainability Benchmark (GRESB)
- Ways and means of Disclosure
- ESG data sources, data collection, and data organization
- Concept of materiality and “Double Materiality.”
