Sustainability Reporting and Assurance

English
GRA 6299
6 Credits

Introduction

The course introduces students to European Sustainability Reporting Standards (ESRS), which streamline reporting requirements for environmental, social and governmental matters.

Background. The Corporate Sustainability Reporting Directive (CSRD) went into force in early 2023 and requires companies to produce sustainability reports in accordance with ESRS. The first companies applied the rules already in 2024 (reports will be published in 2025). The CRSD also requires an audit of the sustainability report.

ESRS are produced and published by the European Financial Reporting Advisory Group (EFRAG). The European Commission approved the first set of ESRSes in July 2023.

Course content

Introduction to the CSRD
ESRS 1
ESRS 2
ESRS G1
ESRS E1 to E5
ESRS S1 to S4
Sustainability assurance
Sustainability analysis

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.