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Online masterclass – An introduction to the CSRD Directive (In English)

3. marts 2023 fra kl. 9:00 - 10:30



Because the CSRD requirements are far more detailed than those of the NFRD, companies will need to gather vast amounts of data, which all needs to be accurate and verifiable. Scope 3 emissions—which extend beyond a company’s direct CO2 output and look at everything from up- and downstream transportation and distribution, to the use of sold products—are particularly difficult to track.  Companies already reporting under the NFRD will therefore have a steep learning curve to tackle, while those needing to produce their first ESG report under the CSRD face an even bigger challenge.

In the future, smaller organisations will also need to report in accordance with the CSRD. Modified regulations tailored for SMEs will be published, and those listed on a regulated market will need to start reporting from 2028.

Importantly, the CSRD is being incorporated into national law throughout the EU. Depending on how stringent individual countries choose to be regarding enforcement, non-compliance could lead to penalties or prosecution, potentially posing a serious business risk for organisations.

To many, the CSRD will be a game changer in ESG reporting. But what is it, who will it affect, and when does it come into force? This introduction breaks it all down.

Learning outcomes

  • We will gain an overall understanding of the CSRD and we will be able to answer the following questions when we return to our company:
    • What is the CSRD?
    • Who does the CSRD apply to?
    • What will need to be reported on?
    • When will the CSRD come into force?
    • What will the reporting requirements entail?
    • How will the CSRD reports be presented?
    • From the Directive to the standards!

Guest lecturer

  • Slobodan Kacanski – PhD, Associate Professor of Accounting at Department of Social Sciences and Business at RUC, Member of the European Accounting Association and the Danish Audit Research Network

Price & further info

  • It’s free to join this online masterclass
  • All teaching takes place online via Microsoft Teams
  • 09.45-10.30: Q&A with guest lecturer in a smaller forum exclusively for CSR Forum members
  • Slides and recordings are reserved for members of CSR Forum
  • Apply for your CSR Forum membership here