CSRD Introductory & Awareness (Mar 25)
Category: Law & Regulation and Compliance | Duration: 1hr | Tag: VODIRE2516 | Type: Video | Course Level: Foundation | Speaker: Orla Carolan | Date: 20/03/2025 11:30
Course Details
The EU has enacted the Corporate Sustainability Reporting Directive (CSRD) which requires large companies to include disclosures alongside their financial statements accross environmental, social and governance topics. These disclosures need to be made using the European Sustainability Reporting Standards or “ESRS”. Listed companies and PIEs will first report in 2025 with other large companies due to report in 2026. Accountants and finance professionals will play a key role in the reporting process with many organisations integrating sustainability reporting into existing financial reporting processes and teams. If companies are not in scope for CSRD due to their size they will still have to provide data and narrative information to other large companies who are suppliers and customers in their value chain so should upskill in this area to be able to respond to such requests.
Orla Carolan covers the following topics during this course:
- Overview of EU Regulatory Landscape on Sustainability
- Objectives, Scope & Timelines of the CSRD
- Overview of the European Sustainability Reporting Standards
- Understanding Double Materiality (a key concept of the CSRD)
- IFRS Equivalents, Future EU Standards & Timelines
CPD Course Speaker
Head of Consulting
Orla Carolan
Orla is a Chartered Certified Accountant (FCCA) and Managing Director of Glas Consulting, a consulting company that provides sustainability services including training, compliance and sustainability reporting advisory services to large organisations and SMEs.
Prior to this Orla held roles in Future Planet as Head of Consulting and was a Director (Advisory) at Grant Thornton Ireland in addition to being Head of Financial Reporting for JPMorgan Hedge Fund Services.
During her time at Grant Thornton Orla also worked with EFRAG on the development of the ESRS reporting standards under the CSRD and with the Central Bank of Ireland in their Supervisory Risk Division on the review of the supervision framework for investment funds.
Orla is currently lecturing for Chartered Accountants Ireland (CAI) on a Diploma on Sustainability Reporting & Assurance and with TUD on their Graduate Diploma in Sustainability Reporting in addition to supporting ACCA and other providers with CPD training on sustainability & sustainability reporting. Orla holds a B.A. in Business and Economics (TCD), is an ACCA member and a Certified Investment Fund Director (CIFD) and member of the IFDA working group on sustainability. Orla is also a qualified Executive Coach & Trainer (QQI Accredited).
Prior to this Orla held roles in Future Planet as Head of Consulting and was a Director (Advisory) at Grant Thornton Ireland in addition to being Head of Financial Reporting for JPMorgan Hedge Fund Services.
During her time at Grant Thornton Orla also worked with EFRAG on the development of the ESRS reporting standards under the CSRD and with the Central Bank of Ireland in their Supervisory Risk Division on the review of the supervision framework for investment funds.
Orla is currently lecturing for Chartered Accountants Ireland (CAI) on a Diploma on Sustainability Reporting & Assurance and with TUD on their Graduate Diploma in Sustainability Reporting in addition to supporting ACCA and other providers with CPD training on sustainability & sustainability reporting. Orla holds a B.A. in Business and Economics (TCD), is an ACCA member and a Certified Investment Fund Director (CIFD) and member of the IFDA working group on sustainability. Orla is also a qualified Executive Coach & Trainer (QQI Accredited).