Sustainability Reporting & Disclosures

Dr. Delphine Gibassier

Expert of Non-Financial Accounting & Reporting, Director of "Integrated Multi-Capital Performance" Research Centre

Learning objectives / outcomes:

SUSTAINABILITY REPORTING ARENA & CONCEPTS

Understand the sustainability reporting arena, and linkages with sustainability accounting
Master the double materiality and other key concepts (impact, risks & opportunities, due diligence etc)
Develop an understanding of the equivalent of financial and sustainability reports, as well as the key role the finance professionals will now play
Understand how sustainability is well embedded into ESRS, and that how it is a turning point
Demonstrate the coherence needed and the strategic thinking embedded into the ESRS, and how integrated the “non-financial” is with the “financial” now

SUSTAINABILITY REPORTING AS A STRATEGIC PERFORMANCE TOOL

Demonstrate that sustainability reporting is the end of a strategic journey: how to conceive a win-win reporting journey?
Embedding sustainability reporting within your finance functions (including internal auditing)
How to strategically use the content developed in your current reports and responses to ratings
Develop a roadmap and steps towards sustainability reporting as a strategic performance tool.

Contents:

Sustainability reporting arena
Sustainability reporting concepts
ESRS as a turning point in the integration of sustainability, and making sustainability strategic.
Sustainability reporting as a strategic performance tool
The role of the finance function
Two sustainability reporting roadmaps
Key examples of reports will be developed and critiqued during the session.