ESRS 1: General Requirements
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ESRS1, Chapter 1: Overview of ESRS Standards and ESRS 1

Introduction to the ESRS 1 Course.
Overview of the ESRS standards
Compliance with the ESRS standards
Quiz: Complying with the ESRS Standards
Notes on Language used in our courses
Quiz: Notes on Lanaguage Use
Entity-specific Disclosures
Quiz: Entity-Specific Dislcosures
Minimum Disclosure Requirements for Policies, Actions and Targets
Quiz: Minimum Disclosure Requirements for policies, actions and targets
ESRS1, Chapter 2: Qualitative Characteristics of Information

Qualitative Characteristics of Information
Quiz: Qualitative Characteristics of Information
ESRS1, Chapter 3: Double Materiality

3.1 Stakeholders in the Materiality Assessment Process
Quiz: 3.1 Stakeholders in Double Materiality Assessment
3.2 Material Matters and Materiality of Information
Quiz: 3.2 Material Matters and Materiality of Information
3.3 Double Materiality
Quiz: 3.3 Double Materiality
3.4 Impact Materiality
Quiz: 3.4 Impact Materiality
3.5 Financial Materiality
Quiz: 3.5 Financial Materiality
3.6 Material Impacts or Risks from Actions
Quiz: 3.6 Material impacts or risks from actions
3.7 Level of Disaggregation
Quiz: 3.7 Level of Disaggregation
ESRS1, Chapter 4: Sustainability Due Diligence

Sustainability Due Diligence
Quiz: Sustainability Due Diligence
ESRS1, Chapter 5: Value Chain

5.1 Reporting Undertaking and Value Chain
5.2 Estimation using sector averages and proxies
Quiz: Value Chain Information
ESRS1, Chapter 6: Time Horizons

Time Horizons in Sustainability Reporting
Quiz: Time Horizons in Sustainability Reporting
ESRS1, Chapter 7: Preparation and Presentation of Sustainability Information

7.1 & 7.2: Comparative Information; Estimation and Uncertainty
Quiz: 7.1 and 7.2 Comparative Information; Estimation and Uncertainty
7.3 & 7.4 & 7.5: Updating Disclosures; Changes in reports; Reporting Errors
Quiz: 7.3, 7.4 and 7.5
7.6, 7.7 and 7.8
Quiz: 7.6 Consolidated Reporting
7.7 + 7.8 Reporting Sensitive Information and Opportunities
Quiz: 7.7 Reporting IP, Know-how or Results of Innovation
ESRS1, Chapter 8: Structure of Sustainbility Statements

Structure of Sustainability Statements
Quiz: Structure of Sustainability Statements
ESRS1, Chapter 9: Linking and Connecting Sustainability Information

9.1 Incorporating Information by Reference
Quiz: 9.1 Incorporating Information by Reference
9.2 Connected Information
Quiz: 9.2 Connected Information
ESRS1, Chapter 10: Transitional Provisions

Transitional Provisions
Quiz: Transitional Provisions
Conclusion of the ESRS 1 Course

Concluding the ESRS 1 Course
Presentation Slides

ESRS1_PDF.zip

3.5 Financial Materiality

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