Table of Contents

Table of Contents

Understanding the CSRD

01 Redefining Sustainability for Modern Business

02 What Is the CSRD?

03 Who Is In Scope?

05 Anticipated Challenges

CSRD Reporting Considerations

01 Double Materiality

02 Tips for Double Materiality Assessment

03 ESRS Overview

04 ESRS: A Phased Approach

05 Other Reporting Considerations

Regulatory Alignment

01 Aligning ESRS with Other Regulations, Standards, and Frameworks

02 Regulations Aligned with the CSRD

03 Key Standards and Frameworks Aligned with ESRS

Essentials for Compliance

01 Why Compliance Matters

02 CSRD Scope for Financial Institutions

03 Preparing for Reporting with Novata