ESG Masterclass: Sustainability Reporting Certificate Course

Explore the evolution and core concepts of ESG, its reporting importance, and the differences between ESG, sustainability, and CSR, with case studies on environment, social, and governance.

Trace how esg evolved from ozone depletion concerns to climate risks and broader environmental, social, and governance issues, and how reporting standards and frameworks guide disclosures to stakeholders.

Explore the distinctions between CSR, ESG, and sustainability and how each concept informs reporting, metrics, and risk management within a company.

Explore governance as the oldest ESG pillar and its impact on investor confidence. Learn how anti-corruption, ethical leadership, board diversity, and stakeholder engagement protect profits and the economy.

Explore how ESG provides a framework for collecting non-financial data, enabling investors to integrate it with financial data for decision making, and to assess internal and external risks and opportunities.

Explore the key concepts in ESG reporting, including the ecosystem and participants, the reporting roadmap, various reporting practices, materiality in ESG, and the basics of ESG assurance.

Identify key players in the esg reporting landscape, including reporters, framework setters, technology providers, auditors, advisors, raters, end users, and regulators.

Navigate the ESG reporting roadmap from governance and board oversight to reporting, assign clear roles, form cross-functional working groups, and perform a materiality assessment using GRI and European standards.

Discover the main ESG reporting types, from standalone and integrated reports to multiple publications, and see how firms tailor formats to standards like GRI, Sasb, Tcfd, and UN Prix.

ESG assurance is an independent review of sustainability information to express accuracy and absence of material misstatement, showing criteria compliance, with limited and reasonable assurance differing in procedures and scope.

Explain materiality in ESG by distinguishing impact materiality, CSR and GRI. Illustrate double materiality and how Tcfd, Sasb, and Issb guide disclosures for investors and society.

Explore the historical evolution of ESG standards and frameworks, and examine voluntary standards like GRI, Esrb, TNF frameworks, Tcfd, Sasb, CDP, Unpri, and the SDGs, with a comparative view.

Trace how ESG reporting standards evolved from GHG protocol and GRI to ISSB, TCFD, and CSRD, highlighting consolidation, alignment, and the use of sustainability data across multiple reporting frameworks.

Explore the Issb's formation under the IFRS Foundation, its first two standards IFRS ES one and IFRS S2, and the consolidation of Sasb, VF, Cdsb, and Tcfd into Esrb.

Assess Sasb standards and their 77 industry-specific guidelines, organized by the five sustainability dimensions to disclose metrics with unique codes for each industry.

Explore how CDP, the climate disclosure project, collects environmental data from organizations and cities. Rate responses on five topics: climate change, forests, water, biodiversity, plastics, ranging from A to D.

Explore the greenhouse gas protocol as an accounting standard for measuring and reporting emissions, covering corporate standard with scope 1 and 2, and the value chain, project, and product standards.

Explore the evolving landscape of ESG reporting regulations in the United States, including SEC climate disclosure rules, California climate regulations, and the federal supplier climate risk rule.

Discover the 2023 US SEC climate disclosure rule and learn how companies disclose governance, climate strategy, risk management, and GHG emissions metrics with assurance, both inside and outside financial statements.

analyze california regulations from 2023, including corporate data accountability act, climate related financial risk act, and voluntary carbon market disclosure act, with scope 1–3 emissions reporting, assurance timelines, and disclosures.

Explore the U.S. federal supplier climate risk rule, classifying contractors into major, significant, and other, and outlining Tcfd disclosures, GHG reporting via CDP, and emission targets in line with Sbti.

Explore Europe's ESG regulations driving mandatory disclosures and KPIs under the European Green Deal, including the CSR regulation, CS triple D due diligence on supply chains, EU taxonomy, and Sfda.

The corporate sustainability due diligence directive expands EU and non-EU company oversight, mandating due diligence on environmental and human rights across supply chains, with phased thresholds and reporting requirements.

Explore the EU taxonomy and its role in preventing greenwashing, including how eligible and aligned activities are assessed for six environmental objectives and disclosed by financial market participants.

the EU's sustainable information disclosure regulation requires financial advisers and market participants to disclose sustainability risks, adverse impacts, and the ESG approach, labeling products as article nine, eight, or six.

Explore how SEBI mandates the Bursar framework for India's top 1000 listed firms. Understand section c principle-wise performance with essential and leadership indicators drawn from NHBC principles.

Explore global adoption paths for ISSB standards, including jurisdiction-specific modifications and full adoption, and understand how IFRS alignment shapes sustainability disclosure.

Explore global warming and greenhouse gas emissions, covering scope 1–3, standards and frameworks for calculating emissions, and key concepts like sbti targets, net zero, and carbon neutrality.

Explore how greenhouse gases trap heat in the atmosphere, driving global warming and climate change that cause melting glaciers, sea-level rise, droughts, flash floods, wildfires, dry forests, and heat waves.

Learn what greenhouse gas emissions are and the seven Kyoto gases, then classify corporate emissions into scope 1, 2, and 3, covering 15 value-chain categories.

Explore the GHG protocol: corporate standard for scope one and two emissions, scope three value chain, scope four project accounting, and product life cycle emissions.

Discover carbon offset, Science Based Targets initiative, and net zero concepts in ESG reporting, then compare emission neutral and carbon neutral approaches to offsets and emissions.