CSR study plan

Map the scope and governance of the main sustainability reporting frameworks and standards (GRI, SASB/ISSB, TCFD, CDP, integrated reporting) and distinguish their intended audiences and mandatory versus voluntary status

Explain the structure and key disclosure requirements of the ISSB IFRS S1 and S2 standards, including core content elements and comparative information

Compare GRI Universal Standards, Sector Standards, and Topic Standards and identify when each applies

Describe the purpose and main components of the TCFD recommendations and how they relate to ISSB S2

Identify the key differences between sustainability reporting and integrated reporting, including the concept of six capitals

Evaluate how the qualitative characteristics of useful sustainability information (relevance, faithful representation, comparability, verifiability, timeliness, understandability) apply to report content

Analyze the structure and narrative quality of a published sustainability report against GRI and ISSB content principles

Draft a report outline that connects material topics to strategy, governance, risk management, and metrics and targets

Identify common greenwashing pitfalls and explain how to avoid misleading narrative or selective disclosure

Apply the concept of connectivity of information across financial and sustainability reporting

Explain the concept of materiality in sustainability reporting, including financial materiality, impact materiality, and double materiality

Design a materiality assessment process using stakeholder identification, engagement methods, and prioritization criteria

Select appropriate stakeholder engagement methods (surveys, interviews, workshops, panels) for different stakeholder groups and justify choices

Interpret a materiality matrix and explain how material topics feed into report content and strategy

Describe how to document and disclose the materiality assessment process in line with GRI 3 and ISSB requirements

Define key ESG metrics across environmental, social, and governance categories and identify their typical units and calculation methods

Explain data collection challenges such as data quality, boundary setting, estimation, and consistency across entities

Describe the role of internal controls and data governance in ensuring reliable ESG data

Distinguish limited assurance from reasonable assurance and explain the assurance provider's responsibilities

Identify common assurance standards (ISAE 3000, ISAE 3410, AA1000AS) and their key features

Apply the GHG Protocol Corporate Standard to define organizational and operational boundaries for GHG accounting

Calculate Scope 1 and Scope 2 emissions using appropriate emission factors and the market-based and location-based methods

Explain Scope 3 categories and select relevant categories for a given business model

Describe the TCFD/ISSB climate disclosure pillars (governance, strategy, risk management, metrics and targets) and scenario analysis expectations

Interpret key climate metrics such as absolute emissions, emissions intensity, and science-based targets

Identify the main mandatory sustainability reporting regulations in major jurisdictions (EU CSRD/ESRS, US SEC climate rule, UK TCFD-aligned disclosure, and other national requirements) and their key obligations

Explain the role of assurance and enforcement in regulatory compliance and the consequences of non-compliance

Apply professional ethics principles (integrity, objectivity, confidentiality, competence) to common dilemmas in sustainability reporting

Describe governance structures for sustainability oversight, including board responsibilities and internal escalation

Analyze a case scenario involving pressure to misstate ESG data and determine the appropriate professional response

Explain the purpose and structure of digital reporting taxonomies, including XBRL and the IFRS Sustainability Disclosure Taxonomy

Describe how Inline XBRL tagging works and the role of taxonomy elements in enabling comparability

Identify key data format considerations for ESG data exchange and the benefits of structured data for regulators and investors

Recognize common challenges in digital reporting, such as taxonomy extensions, tagging consistency, and assurance of tagged data

Explain how digital reporting supports regulatory compliance and market transparency

Synthesize knowledge across all domains by reviewing weak areas identified in prior weeks

Complete a timed mock exam or set of practice questions covering all domains and review incorrect answers

Revisit key calculations (GHG emissions, materiality scoring) and framework comparisons to reinforce retention

Practice explaining complex concepts concisely, as required for report narratives and stakeholder communication

Finalize a personal exam-day strategy including time allocation and question prioritization