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As global sustainability becomes a focal point for businesses and governments, the need for comprehensive and standardized reporting is more critical than ever. The Global Reporting Initiative (GRI) has recently introduced a suite of new guidance documents aimed at enhancing sustainability disclosures and informing policy-making. These publications address crucial areas such as double materiality, due diligence, and the Corporate Sustainability Reporting Directive (CSRD).
Double Materiality
Double materiality emphasizes the dual perspective of assessing a company’s sustainability impacts. It considers both the financial impact of sustainability issues on the company and the company’s impact on society and the environment. This approach helps companies identify and report on material topics that are significant from both perspectives. By adopting GRI reporting standards, organizations can ensure a comprehensive understanding of their sustainability performance, leading to better risk management and strategic decision-making.
Due Diligence
The GRI Standards integrate due diligence into their reporting framework to help businesses identify, prevent, mitigate, and account for their actual and potential adverse impacts on human rights and the environment. Due diligence involves a proactive approach to managing risks and ensuring compliance with international norms and standards.
How does CS3D affect EU and non-EU corporations? Read more here by examining the Corporate Sustainability Due Diligence Directive’s implications for global businesses.
Corporate Sustainability Reporting Directive (CSRD)
The CSRD mandates sustainability reporting for approximately 50,000 European companies starting in 2023, with non-EU companies listed in EU markets joining in 2024. The directive aims to enhance and standardize sustainability reporting across the EU, ensuring that investors and stakeholders have access to comparable and reliable data. The alignment of GRI Standards with the new European Sustainability Reporting Standards (ESRS) highlights the importance of global policy interoperability, enabling companies to meet both GRI and ESRS requirements seamlessly.
For all updates and news on CSRD around the world, read our insightful and informative blogs here.
Accredited Training with CSE
To help organizations and individuals navigate these new standards, the Center for Sustainability and Excellence (CSE) offers an accredited training course on the GRI Standards. This comprehensive program equips participants with the skills and knowledge necessary to effectively implement and report on sustainability initiatives using GRI guidelines.
Additionally, our GRI Training includes a new module titled “Unlocking the ESRS for GRI Reporters,” which covers:
- Understanding the CSRD and the ESRS
- The ESRS structure
- Leveraging the GRI process to determine material topics for ESRS reporting
- Comparing ESRS and GRI disclosures
- Publishing ESRS reports
Participants will benefit from practical exercises, real-life case studies, and expert insights into integrating GRI Standards with the ESRS requirements. The course is ideal for sustainability professionals, CSR managers, and anyone responsible for corporate sustainability reporting.
What You Get from the Course
- Official Certificate: Issued directly from the Global Reporting Initiative (GRI), the world’s leading standard setter for sustainability disclosure.
- Methodological Approach: Learn how to use the NEW GRI Universal Standards with a science and sector-based approach.
- Enhanced Reporting Quality: Improve the quality of your Sustainability-ESG reporting.
- Strengthened Credentials: Bolster your Sustainability-ESG reporting credentials.
- Extended Knowledge: Gain insights from CSE’s research in North America and Europe.
- Certified Learning Materials: Sector-specific materials and interactive group exercises.
- Interactive Experience: Engage with thought leaders and trainers in a highly interactive environment.
Upcoming Training Opportunities
Take advantage of our Dual Certification package, combining the GRI program with Europe | Certified Sustainability (ESG) Practitioner Program, Leadership Edition in June 2024, at a special price. This program provides in-depth understanding and practical skills for sustainability reporting, aligning with current and upcoming regulatory requirements.
Check our upcoming programs here.
Embrace the future of sustainability policy with CSE and GRI, ensuring your organization is at the forefront of responsible and transparent reporting.
