{"id":117351,"date":"2024-03-13T11:51:12","date_gmt":"2024-03-13T10:51:12","guid":{"rendered":"https:\/\/www.bbs.unibo.it\/?post_type=open-program&#038;p=117351"},"modified":"2025-07-10T15:04:38","modified_gmt":"2025-07-10T13:04:38","slug":"sustainability-reporting","status":"publish","type":"open-program","link":"https:\/\/www.bbs.unibo.it\/en\/open-program\/sustainability-reporting\/","title":{"rendered":"Sustainability Reporting"},"content":{"rendered":"<p>The Corporate Sustainability Reporting Directive (EU Directive 2022\/2464 &#8211; CSRD), published on December 16, 2022, which came into force on January 1, 2023, drastically changed the perspective of companies with respect to <strong>sustainability reporting<\/strong>, broadening the audience of stakeholders with respect to the previous &#8220;Non Financial Reporting Directive (NFRD)&#8221; and introducing reporting standards, the European Sustainability Reporting Standards (ERS), defined at the EU level by the &#8220;European Financial Reporting Advisory Group&#8221; (EFRAG) and aligned with the standards of the Global Reporting Initiative (GRI).<\/p>\n<p>The CSRD strengthens the 2014 NFRD by making sustainability performance reporting mandatory for all large companies and listed SMEs. This obligation extends to non-European companies with a turnover of at least \u20ac150 million in the EU. The CSRD will come into effect gradually, with deadlines differentiated by company type:<\/p>\n<ul>\n<li>From January 1, 2024, for large companies already subject to NFRD (with reporting by 2025).<\/li>\n<li>From January 1, 2025, for large companies hitherto excluded from NFRD.<\/li>\n<li>From January 1, 2026, for SMEs, which will have a transition period until 2028.<\/li>\n<\/ul>\n<p>Sharing standardized, reliable and comparable information will allow sustainability performance to be fully included among the <strong>parameters for evaluating companies<\/strong>, including by players in the financial world, which the European Green Deal intends to strategically target toward the &#8220;Green and Just Transition.&#8221;<\/p>\n<p>The sustainability report is a document that describes the <strong>environmental, social and governance (ESG)<\/strong> performance of a company and is a key strategic element in guiding business decisions in the current context, in accordance with the demands of relevant stakeholders. Preparing for this practice by building appropriate business skills has so far represented a great opportunity to win first-mover advantage. In the framework in which we find ourselves, it now represents an unavoidable operational condition, a key asset to be included in the portfolio of <strong>companies, professionals and consultants<\/strong>. The role of accountants and accounting figures becomes central in supporting companies in the application of ESRS and in defining the pivotal concepts of dual materiality and value chain.<\/p>\n<p>The Open Program in Sustainability Reporting aims to introduce the fundamental issues of this ever-expanding and evolving subject, and to provide the skills necessary for proper <strong>measurement, reporting and communication<\/strong> of corporate sustainability performance.<\/p>\n<p>The course consists of <strong>3 on campus days <\/strong>and<strong> 4 online evening sessions<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><em>If you would like to rise to the challenge and become a leader in sustainability reporting, contact the course leadership to discuss your participation.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Accreditation<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.bbs.unibo.it\/wp-content\/uploads\/2021\/10\/equis.png\" alt=\"EQUIS\" \/><\/p>\n<p>Bologna Business School is\u00a0<strong>EQUIS \u2013 EFMD Quality Improvement System<\/strong>\u00a0accredited, one of the most important international quality assessment and continuous improvement systems for Schools of Management and Business Administration.<\/p>\n<div class=\"youtube-responsive-container bg-secondary\"><iframe data-cookieconsent=\"marketing\"  title=\"Open Programs\" width=\"500\" height=\"281\" data-src=\"https:\/\/www.youtube.com\/embed\/iNdLW7gdYPc?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<div class=\"cookieconsent-optout-marketing cookiebot-embed-placeholder bg-white\"><a href=\"javascript:Cookiebot.renew()\">We set up our site so that YouTube does not send cookies to you unless you play the video.<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Corporate Sustainability Reporting Directive (EU Directive 2022\/2464 &#8211; CSRD), published on December 16, 2022, which came into force on January 1, 2023, drastically changed the perspective of companies with respect to sustainability reporting, broadening the audience of stakeholders with respect to the previous &#8220;Non Financial Reporting Directive (NFRD)&#8221; and introducing reporting standards, the European [&hellip;]<\/p>\n","protected":false},"author":92,"featured_media":0,"menu_order":0,"template":"","class_list":["post-117351","open-program","type-open-program","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sustainability Reporting | BBS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbs.unibo.it\/en\/open-program\/sustainability-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sustainability Reporting | BBS\" \/>\n<meta property=\"og:description\" content=\"The Corporate Sustainability Reporting Directive (EU Directive 2022\/2464 &#8211; 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