ESG and CSRD Directive – Introduction to Sustainable Corporate Reporting

The goal of this course is to provide participants with a clear, structured and regulatory-precise understanding of the ESG (Environmental, Social & Governance) concept and its formal application through the EU Corporate Sustainability Reporting Directive (CSRD). The course is designed as an introductory yet comprehensive overview of the regulatory framework, reporting standards and key processes required of companies by the CSRD. Through the course, participants will gain insight into the logic and structure of the CSRD Directive, the European Sustainability Reporting Standards (ESRS), the concept of double materiality, ESG due diligence and ESG data collection, with a particular focus on the implications for companies from Bosnia and Herzegovina and the region that are directly or indirectly subject to this regulation.