Sustainability and ESG criteria
Corporate sustainability is no longer limited to communicating best practice: it requires an understanding of an increasingly structured regulatory framework, the measurement of impacts, risks and opportunities, and access to reliable and verifiable ESG information.
360€ General >
- Understand the difference between sustainability and ESG criteria, and the scope of the E, S and G dimensions.
- Be familiar with the global, European and national regulatory and reference frameworks.
- Identify the main requirements of the CSRD, ESRS, Taxonomy, CSDDD and VSME.
- Understand double materiality and the identification of impacts, risks and opportunities (IRO).
- Distinguish between eligibility and alignment with the Taxonomy, substantial contribution, DNSH and minimum safeguards.
- Recognise the requirements for preparing and verifying traceable and auditable sustainability information.
- Understand how to integrate sustainability into governance, strategy and decision-making.
- Professionals from industrial companies and the plastics value chain working in the fields of sustainability/ESG, the environment, quality, compliance, finance and management control, procurement and supply chain, human resources, innovation, strategy and management.
- It is also of interest to professionals who need to interpret reporting requirements, due diligence or taxonomy, both in large companies and in SMEs directly or indirectly affected by the value chain.
Introduction: sustainability and ESG criteria
- The evolution of the concept of sustainability. E, S and G dimensions.
General regulatory framework
- The 2030 Agenda, the SDGs, the Paris Agreement, the Global Compact and the ISSB/IFRS.
- The European Green Deal, the SFDR and key national references.
CSRD and ESRS standards
- Scope, structure, cross-cutting, environmental, social and governance standards.
Double materiality
- Impact and financial materiality. Identification of impacts, risks and opportunities (IRO). Stakeholders.
European Taxonomy
- Environmental objectives, eligibility and alignment, substantial contribution, DNSH and minimum safeguards. KPIs
CSDDD: sustainability due diligence
- Chain of activities, due diligence stages, liability and sanctions.
Omnibus Package and simplification
- Principles of simplification, materiality and reduction of data burden.
VSME.
- Basic module and full module. Differences compared to ESRS and usefulness for SMEs.
Sustainability reporting and verification.
- Preparation, data traceability, assurance and digital tools.
Accountability and corporate governance.
- ESG governance, incentives, culture and the risk of greenwashing.
ESG as a strategic lever.
- Competitiveness, resilience, financing and a culture of sustainability.
Introduction: sustainability and ESG criteria
- The evolution of the concept of sustainability. E, S and G dimensions.
General regulatory framework
- The 2030 Agenda, the SDGs, the Paris Agreement, the Global Compact and the ISSB/IFRS.
- The European Green Deal, the SFDR and key national references.
CSRD and ESRS standards
- Scope, structure, cross-cutting, environmental, social and governance standards.
Double materiality
- Impact and financial materiality. Identification of impacts, risks and opportunities (IRO). Stakeholders.
European Taxonomy
- Environmental objectives, eligibility and alignment, substantial contribution, DNSH and minimum safeguards. KPIs
CSDDD: sustainability due diligence
- Chain of activities, due diligence stages, liability and sanctions.
Omnibus Package and simplification
- Principles of simplification, materiality and reduction of data burden.
VSME.
- Basic module and full module. Differences compared to ESRS and usefulness for SMEs.
Sustainability reporting and verification.
- Preparation, data traceability, assurance and digital tools.
Accountability and corporate governance.
- ESG governance, incentives, culture and the risk of greenwashing.
ESG as a strategic lever.
- Competitiveness, resilience, financing and a culture of sustainability.
- The course has been designed to be taken online via the AIMPLAS training website, so that you can study flexibly, at any time and from anywhere.
- The course content has been developed by our expert lecturers in this field.
- The course has a modular structure and features interactive multimedia content.
- You can ask the lecturer any questions you may have via messages on the platform.
- Upon completion of the course, you will receive a certificate of attendance.
