Learning outcomes
Comprehension:
- Understand the ESG concept, its origin, and its relationship with Sustainability as a holistic concept.
- Recognize the strategic relevance of ESG.
- Grasp the relationship between ESG and economic value creation, financial risk management, social impact, and business opportunity.
Specific Skills:
- Comprehend the surrounding national and European legal frameworks, landmark case law, strategic implications, and corporate compliance mechanisms.
- Identify and interpret strategic documents, governance policies, and ESG-related corporate reports.
- Develop an ESG strategy capable of generating competitive advantage.
- Gather sources of information on best ESG practices.
- General Skills:
- Understand the underlying theory and concepts, testing their application in concrete cases.
- Challenge the status quo and discuss new (and existing) solutions.
- Engage in group presentations and discussions.
Programmatic contents
- Sustainability and Corporate Strategy: Introduction to the ESG concept.
2. European and National Legal Frameworks: Sources, sustainability duties, relevant European jurisprudence, Taxonomy Regulation, and Climate Framework Law.
3. ESG in Corporate Contexts: Risk and impact reporting and assessment.
4. Sustainability Reporting: Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS): Scope, double materiality, sustainability policies, actions, objectives, corporate purpose, and interoperability.
5. Corporate Sustainability Due Diligence Directive (CSDDD): Duties of diligence, transition plans, and civil liability.
6. Case Study Discussion: ESG as a legal obligation and business advantage.
