11:30-15:30 CET (Brussels time zone)
Sustainability Reporting & Disclosures
By Dr. Delphine Gibassier (Expert of non-Financial Reporting & Accounting, Director of Integrated Multi-Capital Performance Research Centre)
Location: Online
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.