Contents

Module 1: Introduction
- Megatrends and drivers
- Models and practical examples

Module 2: Green Deals and Growing Global Regulation
- Growing requirements
- Growing legalization: What? For whom? From when?
- EU taxonomy
- Supply chain legislation: EU directive on due diligence for sustainable enterprises (CS3D)
- Understanding the European CO2 Border Tax (CBAM).

Module 3: Understanding ESG reporting standards
- European Sustainability Reporting Standards (ESRS)
- Standards of the Global Reporting Initiative (GRI)
- IFRS standards for the disclosure of sustainability information (IFRS S1 and S2)
- Alignment of standards with TCFD, SASB, CDP and other frameworks.
- Interconnectivity of ISO and CSR management systems

Module 4: Materiality analysis
- Introduction Materiality analysis
- (Further) development of the concept of materiality
- Data collection methods
- Data evaluation

Module 5: Introduction Climate Management and GHG Protocol
- International framework
- EU climate targets
- GHG Protocoll
Exercises on ESRS E1 / GRI 302, 305: Climate change
- Identification of relevant ESG metrics and indicators
- Strategies for collecting and analyzing data
- Energy measurement
- Scope 1 measurement
- Scope 2 measurement
- Scope 3 measurement

Module 6: Basics of a climate strategy and the key figures required for it
- Climate analysis
- Business analysis
- Measures planning
- Data collection based on the GHG Protocol: Scope 1, Scope 2, Scope 3
- Data procurement, data quality
- Consolidation for the preliminary corporate carbon footprint
- Identification of transformation paths and measures
- CO2 management and continuous reduction process

Module 7: EU Environmental Taxonomy
- Goals
- Structure
- Sources / Resources
- What from when?
- How do others in the industry do it?
- Funding sources and standards based on the taxonomy

Module 8: Responsibility in the value chain
Supply chain and human rights
Example conflict minerals
Example Modern Slavery and Forced Labor
Management approach for due diligence
Preparation of a policy statement

Modul 9: Governance
- Corporate culture
- Integrity management
- Comliance and risk management as additional components
- Compliance training

Module 10: Establishing Internal Control Systems (ICS)
- Role of management and supervisory boards
- Implementation based on the St. Gallen business model
- Anchoring of holistic sustainability management between ISO and ESRS/GRI