CSRD Fundamentals
CSRD Certification Track Level 1
A clear, structured introduction to the Corporate Sustainability Reporting Directive (CSRD), covering scope, disclosure requirements, ESRS standards, double materiality, and business implications.
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The CSRD Is Transforming Sustainability Reporting Across Europe
The Corporate Sustainability Reporting Directive significantly alters sustainability reporting requirements across the EU, impacting thousands of organisations. Without foundational clarity, reporting efforts risk becoming reactive, fragmented, and inefficient.
The Regulatory Shift
The CSRD introduces:
â—† Amended reporting scope
â—† European Sustainability Reporting Standards (ESRS)
â—† New structure and presentation requirements
â—† The principle of double materiality
â—† Recent updates through the Omnibus I Package
The Practical Challenge
Yet many professionals still struggle to:
â—† Understand what the CSRD actually requires
â—† Determine whether their organisation is in scope
â—† Navigate ESRS disclosure requirements
â—† Interpret evolving regulatory updates
Learning Outcomes
After this course, you will be able to:
Understand the CSRD Framework
 ◆ Explain the key objectives and core elements of the CSRD
â—† Identify which companies are subject to CSRD requirements
â—† Recognise the impact of the Omnibus I Package
Navigate Disclosure Requirements
◆ Recognise ESRS disclosure requirements
â—† Distinguish between Cross-Cutting and Topical Standards
â—† Understand the concept of Double Materiality
Understand Real-World Application
â—† Identify report structure and presentation requirements
â—† Recognise key challenges and opportunities for businesses
Course Structure
Format Â
 10 structured lessons
 1 hour total completion time
 Real-world CSRD report example
 Free access via membership
 1 CPD credit
Course Outline
Lesson 1: Introduction to Sustainability Reporting -Â Setting the context for sustainability regulation.
Lesson 2: What is the CSRD? -Â Overview of the Directive and its purpose.
Lesson 3: Objectives and Scope of the CSRD -Â Understanding what the CSRD aims to achieve and its reach.
Lesson 4: Summary of Omnibus Updates -Â Key regulatory developments and simplifications.
Lesson 5: Who Is Subject to the CSRD? -Scope thresholds and affected entities.
Lesson 6: CSRD Disclosure Requirements -Â Core reporting obligations.
Lesson 7: Overview of the New Standards – ESRS - Introduction to the European Sustainability Reporting Standards.
Lesson 8: Double Materiality and the Value Chain -Â Impact vs financial materiality and value chain considerations.
Lesson 9: Presenting Sustainability Information -Â Structure and presentation requirements.
Lesson 10 Implications of the CSRD for Businesses -Â Strategic, operational, and governance implications.
Practical:Â Real-World Example of a CSRD Report -Â See how requirements translate into structured disclosures.
Designed for Professionals Navigating EU Sustainability Regulation
Finance, Risk & Assurance
â—† Finance and accounting professionals
â—† Risk and compliance professionals
â—† Audit and assurance specialists
Sustainability & Reporting
â—† Sustainability and ESG managers
â—† Corporate reporting teams
Advisory & External Support
â—† Advisors supporting EU-based or EU-active organisations
Learn from a Technical Expert
Orla Carolan is Head of Technical Training at the Sustainability Reporting Institute, where she is responsible for developing and delivering technical training on:
â—† CSRD and ESRS
â—† ISSB / IFRS Sustainability Reporting Standards (IFRS S1 & S2)
Orla also works with the European Financial Reporting Advisory Group (EFRAG), contributing to:
â—† The ESRS standard-setting process
â—† Recent simplification updates following EU regulatory changes
She is a Fellow of the Association of Chartered Certified Accountants (FCCA) and previously held senior roles at JPMorgan Hedge Fund Services and Grant Thornton Ireland in financial reporting and sustainability advisory.
Her expertise bridges regulatory development and practical application.
Orla Carolan
Head of Technical Training, Sustainability Reporting Institute
CSRD Reporting Is Mandatory for Large In-Scope Companies
The CSRD significantly alters the number of companies required to report sustainability information under EU law.
This means:
â—† Increased scrutiny from regulators and auditors
â—† Standardised reporting under ESRS
â—† New materiality and value chain requirements
â—† Stronger integration between sustainability and financial reporting
Early understanding helps organisations:
â—† Prepare proactively
â—† Identify compliance gaps
â—† Align teams internally
â—† Turn regulatory change into strategic opportunity
Included with Free Membership
This course is available as part of Free Membership.
€0
Your membership includes:
- Access to this CSRD Fundamentals course
- 1 CPD credit
- Structured sustainability learning resources
CSRD Fundamentals Course: Frequently Asked Questions
How long does the course take?
Approximately 1 hour.
Is double materiality explained?
Yes, including the difference between Impact and Financial Materiality.
Is this course suitable for beginners?
Yes. It provides a clear introductory overview of CSRD and ESRS.
Is this a technical implementation course?
No. It is a foundational course designed to build understanding before implementation.
Does this course cover ESRS?
Yes, including Cross-Cutting and Topical Standards.
Will this course help me determine whether my organisation is in scope of the CSRD?
The course explains the scope thresholds and implementation timelines, which will help you in assessing whether your organisation is likely to fall under CSRD requirements.
Build Your Fundamental CSRDÂ Knowledge
Understand the Directive, the standards, and what they mean for your organisation in one focused hour.
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