Sustainable Performance And Reporting 2025/2026

Section I: Concepts and Fundamentals of Sustainability Accounting
-        Syllabus presentation and Course Description
-        From Financial to Management Accounting
-        Introduction to the Sustainability Accounting
Section II: Corporate Sustainability principles
-        Sustainability and Sustainable Development
-        Fundamentals of Corporate Sustainability
-        From planning to reporting sustainable performance
 Section III: Sustainability Reporting: the CSRD
-        Sustainability reporting and the GRI
-        The novelty introduced by the CSRD
-        European Sustainability Reporting Standards (ESRSs)
 
Section IV: General disclosers and requirements
-        ESRS 1 - General Requirements
-        ESRS 2 - General Disclosers
-        Practice
 
Section V: Topical standards (Environmental, Social and Governance): From GRI to ESRSs
-        Environmental standards (ESRS E)
-        Practice
-        Social standards (ESRS S)
 
Section VI: Double materiality assessment process
-        Practice
-        Governance standards (ESRS G)
-        Practice
 
Section VII: Sustainability Performance Management - Planning, Implementing, Monitoring and Reviewing
-        Double materiality assessment process
-        Inside-Out (impact materiality)
-        Outside-In (financial materiality)
 
Section VIII: Preparing Sustainability Reporting in accordance to the CSRD
-        Practice
-        Sustainability Performance Management
-        Preparing Sustainability Reporting in accordance to the CSRD
 
Section IX: Sustainable Performance and Reporting in practices
 
-        Case study
-        Case study
-        Case study

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Fonte: GOMP