The participants shall get an overview of sustainability reporting according to the Corporate Sustainability Reporting Directive (CSRD) incl. Taxonomy Regulation of the European Union. References will be made also to international reporting standards as well as to experiences in the cement sector.

Sustainability and controlling experts of cement companies, national and international organisations, auditors

With the revision of the EU Accounting Directive comes the obligation for many companies to integrate a comprehensive machine-readable sustainability report into their management report. The basis for this reporting are several standards developed by the European Financial Reporting Advisory Group (EFRAG) which cover general reporting requirements as well as environmental, social and governmental sustainability aspects. To determine what exactly a company needs to include in its report a materiality assessment is necessary. Beyond that there is also an obligation to report on so called “taxonomy-compliant“ turnover, CAPEX and OPEX according to the respective EU Taxonomy Regulation. By this means, the EU Commission intends to redirect financial flows into green economic sectors. The seminar will give an overview of the legal basis and reporting standards, the materiality assessment and examples of their application in the cement sector.

• The Corporate Sustainability Reporting Directive and its Standards
• Materiality Assessment
• CSRD: What does it mean for biodiversity and ecosystems reporting?
• EU Taxonomy: implications for sustainability reporting
• Insights from an auditor’s perspective
• Implementing a sustainability management system

Start time: 9.00h CET / End time: app. 15.00 CET

Agenda subject to change