
This course contains the use of artificial intelligence.
This course explains the operational logic behind the Carbon Border Adjustment Mechanism and the Corporate Sustainability Reporting Directive, and why they are best understood together rather than in isolation. It starts with the EU Green Deal, the EU ETS, and the greenhouse-gas accounting concepts that make both regimes possible. From there, it walks through CBAM scope, covered sectors, embedded emissions, certificate pricing, annual declarations, WTO debate, international response, and cost implications. It then moves into CSRD: scope after simplification, ESRS architecture, double materiality, assurance, value-chain reporting, and the wider sustainability rulebook around Taxonomy, SFDR, and CSDDD.
The course is designed for people who need a practical working view of how these regimes create one operating environment. You will see where the data overlaps are real, where implementation work can be shared, and where separate legal reasoning still matters. Instead of treating CBAM as a customs issue and CSRD as a reporting issue, the course shows how both depend on the same emissions data, supplier evidence, and governance discipline. By the end, you should be able to explain the regulatory chain clearly, identify the core compliance workstreams, and build a more integrated response inside a real company. That makes it useful not only for understanding the rules, but for coordinating the teams that have to operationalize them.