Sustainability Reporting for Leaders (5W1H model)

Partner: Udemy
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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 cont
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Price: 104.99
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Source: Impact
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