ESRS 2: General Disclosures
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ESRS2: Introduction and Overview

Introduction to the ESRS 2 Course
Overview of the ESRS 2 standard
ESRS2, Chapter 1: Basis for Preparation

BP-1: General Basis for Preparation
Quiz: BP-1
BP-2: Disclosures in Relation to Specific Circumstances
Quiz: BP-2
ESRS2, Chapter 2: Governance

GOV-1: Administrative, Management and Supervisory Bodies
Quiz: GOV-1
GOV-2: Information Provided to and Matters Addressed by the Bodies
Quiz: GOV-2
GOV-3: Incentive Schemes
Quiz: GOV-3
GOV-4: Statement on Sustainability Due Diligence
Quiz: GOV-4
GOV-5: Risk Management and Internal Controls
Quiz: GOV-5
ESRS2, Chapter 3: Strategy

SBM-1: Market Position, Strategy, Business Models and Value Chain
Quiz: SBM-1
SBM-2: Interests and Views of Stakeholders
Quiz: SBM-2
SBM-3: Material IROs and Their Interaction with SBM
Quiz: SBM-3
ESRS 2, Chapter 4: Impact, Risk and Opportunities Management

IRO-1: Description of Double Materiality Assessment Process
Quiz: IRO-1
IRO-2: Disclosure Requirements Covered by the Company
Quiz: IRO-2
4.2: Disclosure Content on Policies and Actions
Quiz: 4.2
MDR-P: Policies Adopted to Manage Material Sustainability Matters
Quiz: DC-P
MDR-A: Actions and Resources
Quiz: DC-A
ESRS 2, Chapter 5: Metrics and Targets

MDR-M: Metrics in Relation to Material Sustainability Matters
Quiz: DC-M
MDR-T: Tracking Effectiveness of Policies and Actions
Quiz: DC-T
Conclusion of ESRS 2 Course

Concluding the ESRS 2 Course
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Presentation Slides

ESRS2_PDF.zip

Overview of the ESRS 2 standard