Excerpt from course description
- 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.