GS07 – Measure and report sustainability performance
This advanced course is designed to develop essential skills in sustainability measurement for reporting and CSRD compliance. You will learn to identify key ESRS requirements, calculate ESG KPIs using standardised methodologies, and implement effective data collection systems. The online programme is complemented by two days of in-person training to gain practical experience in preparing sustainability reports that comply with regulatory standards and can produce a measurable organisational impact.
What you'll learn
- Know and list (at least 3 of) the CSRD/ESRS requirements and identify (at least 2 of) the mandatory disclosures for manufacturing;
- Describe metrics and evaluation methods for assessing the sustainability of various system components;
- Know how to apply and calculate fundamental ESG KPIs using standardized methodologies;
- Implement basic data collection systems for sustainability metrics;
- Prepare compliant sustainability report sections with proper documentation.
IMPORTANT NOTE — Regulatory Update in Progress
The European Commission is currently revising the CSRD and ESRS through the “Omnibus Package”, expected to be finalised in 2026. This online training module is based on the original 2023 ESRS standards.
Key changes currently under discussion include:
- Reduced scope (fewer companies required to report)
- Simplified ESRS, with an estimated ~60% reduction in datapoints
- Postponed CSRD timeline for wave 2 and wave 3 companies
- No progression to reasonable assurance for sustainability reporting (limited assurance remains the requirement)
Final adjustments to the CSRD/ESRS regulatory framework are expected by Q2 2026. During the classroom sessions of the course, where applicable, the differences between the current regulatory framework and the updated regulations will be highlighted, in addition to the content covered in the programme.
Authors
- 7 Sections
- 36 Lessons
- Lifetime
- Unit 1: Sustainability as a Strategic Driver7
- Unit 2: EU Regulatory Framework for Sustainability Reporting7
- 2.1Introduction and Key Terms
- 2.2Corporate Sustainability Reporting Directive (CSRD)
- 2.3European Sustainability Reporting Standards (ESRS)
- 2.4EU Taxonomy Regulation
- 2.5Complementary EU Legislation
- 2.6Additional Resources
- 2.7Quick Challenge 2: EU Regulatory Framework for Sustainability Reporting3 Questions
- Unit 3: Performance Measurement Framework9
- 3.1Introduction and Key Terms
- 3.2Why performance measurement matters
- 3.3European requirements – ESRS datapoints under CSRD
- 3.4Global frameworks and methodologies
- 3.5KPI selection and calculation – practical guidance
- 3.6Starter set of KPIs for SMEs
- 3.7From compliance to competitiveness
- 3.8Additional Resources
- 3.9Quick Challenge 3: Performance Measurement Framework3 Questions
- Unit 4: Scope, Boundaries & Materiality8
- Unit 5: From Requirements to Readiness: Assurance, Disclosure Decisions & CSRD Gap Analysis8
- 5.1Introduction
- 5.2Mandatory vs. Voluntary ESRS Disclosures
- 5.3Assurance and the Audit Trail: Ensuring Data You Can Trust
- 5.4Greenwashing and Green-splashing: Protecting Your Credibility
- 5.5Connecting CSRD, ESRS, the Taxonomy and SFDR
- 5.6The CSRD Readiness Gap Analysis
- 5.7Quick challenge 5: From Requirements to Readiness Assurance, Disclosure Decisions & CSRD Gap Analysis3 Questions
- 5.8Conclusion
- Bibliography1
- Final Evaluation2
