Sustainability Reporting for Leaders (5W1H model)

Sustainability reporting, GRI, ESRS, IFRS, step-by-step, materiality, Environmental, Social, Governance

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Description

This training, "Sustainability Reporting for Leaders, Managers, and Directors," is designed with the 5W1H approach to provide a complete understanding of modern ESG reporting.

Under Module 1, we tackle the question of "Why?". We begin by defining sustainability through its three interconnected pillars—environmental, social, and economic. We then trace its historical evolution from ancient practices to the current era of mandatory accountability. The module makes a clear business case by outlining not only the costs of reporting but also the significant legal, financial, and reputational risks of failing to report in today's regulatory landscape.

In Module 2, we explore "What" needs to be included in a sustainability report. We explain that content is determined by two key filters: the reporting framework used and the results of a materiality assessment. The module details the three major frameworks—IFRS, GRI, and ESRS—and explains their different approaches to materiality: the investor-focused "financial materiality" of IFRS, the stakeholder-centric "impact materiality" of GRI, and the comprehensive "double materiality" required by ESRS.

Module 3 answers "Who?" by mapping the key people involved. We identify the cross-functional internal team responsible for preparing the report, the stakeholders whose input is essential for a credible materiality assessment, and the report's intended readers, such as investors and regulators. This module clarifies that ultimate accountability rests with senior management and the board, and it details the validation roles of internal and external auditors.

The question of "When?" is covered in Module 4. This section outlines regulatory deadlines, establishes annual reporting aligned with financial cycles, and emphasizes the importance of continuous, year-round data collection to avoid a last-minute rush.

In Module 5, we explore "Where." This covers where to publish the report—whether integrated into the annual report or standalone, and on which digital and regulatory platforms—and where to set the report's boundaries, stressing that the scope must extend into the value chain to cover material upstream and downstream impacts.

Finally, Module 6 provides the practical "How" with a step-by-step guide. Using a realistic 18-month timeline, it details the entire process from initial planning and materiality assessment to data collection, drafting, assurance, and communication, offering implementation tips for IFRS, ESRS, and GRI.

Who this course is for:

• C-Suite Executives and Senior Leaders: CEOs, CFOs, and other senior managers who are ultimately accountable for corporate strategy, performance, and compliance with new mandatory reporting regulations.
• Board Members and Directors: Individuals on the board or in supervisory roles who are responsible for overseeing the company's sustainability strategy, governance, and risk management processes.
• Department Heads and Functional Managers: Leaders in key departments such as Human Resources, Operations, Finance, Legal, Procurement, and Marketing, whose teams provide the essential data and insights for sustainability reports.
• Business Leaders New to ESG: Managers and directors who need a clear, strategic overview of what sustainability reporting entails without getting lost in highly technical details. This course explains the core concepts and frameworks (IFRS, ESRS, GRI) from a leadership perspective.
• Risk and Compliance Officers: Professionals tasked with navigating the legal and financial consequences of sustainability reporting, including the risks of non-compliance and greenwashing.