Sustainability Reporting For Leaders (5W1H Model)

sustainability reporting, GRI, ESRS, IFRS, step-by-step, materiality, Environmental, Social, Governance

What you'll learn

Understand the "Why" of Sustainability Reporting and why it is now a core business necessity for managing risk, opportunity, and regulation.

Understand the "What" of Sustainability Reporting by learning the key frameworks (IFRS, GRI, ESRS) and how to determine your material topics.

Understand the "Who" of Sustainability Reporting, including the roles of the internal team, stakeholders, accountable leaders, and external auditors.

Understand the "Where" of Sustainability Reporting, covering both where to publish the report and how to define its organizational and value chain boundaries.

Understand the "When" of Sustainability Reporting, from regulatory deadlines and annual reporting cycles to the timelines for data collection and assurance.

Understand the "How" of Sustainability Reporting by following a practical, step-by-step guide from initial planning and data collection to final publication .

Requirements

No requirements are required to follow and understand the course.

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 continuous, year-round data collection to avoid a last-minute rush.In Module 5, we explore "Where." This covers where to publish the report—whether integrated into the annual report or standalone, and on which digital and regulatory platforms—and where to set the report's boundaries, stressing that the scope must extend into the value chain to cover material upstream and downstream impacts.Finally, Module 6 provides the practical "How" with a step-by-step guide. Using a realistic 18-month timeline, it details the entire process from initial planning and materiality assessment to data collection, drafting, assurance, and communication, offering implementation tips for IFRS, ESRS, and GRI.

Overview

Section 1: MODULE 1 - The "WHY" of Sustainability Reporting

Lecture 1 Introduction

Lecture 2 The WHY of Sustainability Reporting

Lecture 3 The Definition of Sustainability

Lecture 4 The Three Pillars of Sustainability

Lecture 5 The Interconnection Between the Three Pillars of Sustainability – An example

Lecture 6 Historical Roots: The Ancient Wisdom of Sustainability

Lecture 7 From the Industrial Revolution to Early Sustainability Thinkers

Lecture 8 Post-War Boom and the Rise of Environmental Awareness (1950–1970)

Lecture 9 Building the Foundations: Institutional Responses (1970–1990)

Lecture 10 Global Action on Sustainability (1990s–2020)

Lecture 11 The Era of Mandatory Reporting and Accountability (2020s and Beyond)

Lecture 12 The Cost of Sustainability Reporting

Lecture 13 The Cost of Not Doing Sustainability Reporting

Lecture 14 Wrap up of Module 1

Section 2: MODULE 2 - The "WHAT" of Sustainability Reporting

Lecture 15 Introduction to Module 2

Lecture 16 IFRS Sustainability Reporting Standards

Lecture 17 Global Reporting Initiative (GRI)

Lecture 18 European Sustainability Reporting Standards (ESRS)

Lecture 19 Comparison of IFRS, GRI and ESRS - Similarities

Lecture 20 Comparison of IFRS, GRI and ESRS - Differences

Lecture 21 Wrap up of Module 2

Section 3: MODULE 3 - The "WHO" of Sustainability Reporting

Lecture 22 Introduction to Module 3

Lecture 23 Who Prepares the Sustainability Report?

Lecture 24 Who Are Your Stakeholders?

Lecture 25 Who Are the Intended Readers of the Report?

Lecture 26 Who Is Ultimately Accountable?

Lecture 27 Who Must Validate or Audit the Report?

Lecture 28 Wrap up of Module 3

Section 4: MODULE 4 - The "WHEN" of Sustainability Reporting

Lecture 29 Introduction to Module 4

Lecture 30 When must we start reporting?

Lecture 31 When (how frequently) should we publish our sustainability report?

Lecture 32 When should we start collecting data (and setting targets)?

Lecture 33 When should the report undergo internal and external review?

Lecture 34 Wrap up of Module 4

Section 5: MODULE 5 - The "WHERE" of Sustainability Reporting

Lecture 35 Introduction to Module 5

Lecture 36 Where should we publish our sustainability report?

Lecture 37 Where do we set the boundaries (scope) for our sustainability reporting?

Lecture 38 Wrap up of Module 5

Section 6: MODULE 6: The "HOW" of Sustainability Reporting

Lecture 39 Introduction to Module 6: The "How" of Sustainability Reporting

Lecture 40 Step 1- Laying the Foundation

Lecture 41 Step 2- Defining What Matters

Lecture 42 Step 3- Data Collection and Metrics Tracking

Lecture 43 Step 4- Analysis and Report Drafting

Lecture 44 Step 5- Assurance and Verification

Lecture 45 Step 6- Publication and Communication

Lecture 46 Wrap up of Module 6

Section 7: Wrap-up of the Training

Lecture 47 Wrap up of the Training

C-Suite Executives and Senior Leaders: CEOs, CFOs, and other senior managers who are ultimately accountable for corporate strategy, performance, and compliance with new mandatory reporting regulations.,Board Members and Directors: Individuals on the board or in supervisory roles who are responsible for overseeing the company's sustainability strategy, governance, and risk management processes.,Department Heads and Functional Managers: Leaders in key departments such as Human Resources, Operations, Finance, Legal, Procurement, and Marketing, whose teams provide the essential data and insights for sustainability reports.,Business Leaders New to ESG: Managers and directors who need a clear, strategic overview of what sustainability reporting entails without getting lost in highly technical details. This course explains the core concepts and frameworks (IFRS, ESRS, GRI) from a leadership perspective.,Risk and Compliance Officers: Professionals tasked with navigating the legal and financial consequences of sustainability reporting, including the risks of non-compliance and greenwashing.