ESG & Legal Compliance

Agenda
• Introduction into Module 1 - Part 2 (00.00 - 2.26) 2 min
• Introduction by Birgitte Kofod Olsen (2.26 - 10.35) 8 min
• Voluntary commitments & overview of legal obligations (10.35 - 23.40) 13 min
• 3 key ESG legal frameworks (CSRD, CSDDD, Taxonomy) (23.40-52.05) 29 min
• 3 strategic compliance approaches (52.05-53.50): 1 min
o Reporting standards (ESRS) (53.50-1.06) 7 min
o Value chain due diligence (CSDDD) (1.06-1.14) 8 min
o Double materiality assessment (CSRD) (1.14-1.35) 21 min
• Roadmap for ESG compliance (1.35-1.44) 9 min
• Summary, resources & next steps (1.44- end) 4 min

Resources:

Find all related resources & links from Birgitte Kofod's presentation in the Alumni pinboard under #regulations and under #compliance.

If you want to take a quick dive, here's are links to:

- EUs reporting requirements CSRD: https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en

- Reporting standards ESRS, the draft reporting: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202302772

- Standards for listed SMEs (LSME): https://efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FESRS%2520LSME%2520ED.pdf

- Voluntary reporting standards for other SMEs (VSME): https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FVSME%2520ED%2520January%25202024.pdf