ESG Frameworks and Reporting

COURSE DURATION 4 DAYS

Date: 7^th to 10^th April 2026

Introduction

ESG reporting frameworks are used by companies for the disclosure of data covering business operations and opportunities and risks that are related to the environmental, social, and governance (ESG) aspects of the business. The Global Reporting Initiative (GRI) framework is probably the most well-known of the ESG reporting standards.

Highlights of this ALARDI Africa Course

Introduction to ESG and Sustainability 

• Definition and fundamental principles of ESG
• The business case for ESG integration and value creation
• Historical context and global trends in ESG
• Understanding the relationship between ESG, sustainability, and the UN Sustainable Development Goals (SDGs)

The Pillars of ESG

• Environmental (E): Environmental impact strategies, carbon footprint, emissions reporting (Scope 1, 2, and 3), resource consumption, waste management, and biodiversity.
• Social (S): Labor practices, human rights, diversity, equity, and inclusion (DEI), community engagement, and health and safety standards.
• Governance (G): Board structure and oversight, ethical conduct, anti-corruption policies, executive compensation, and transparency in operations.

ESG Reporting Frameworks and Standards 

• Overview and comparison of major frameworks and standards, often referred to as the “alphabet soup” of ESG:
• Global Reporting Initiative (GRI): Universal, comprehensive standards for all organizations.
• Sustainability Accounting Standards Board (SASB): Industry-specific metrics focused on financially material issues.
• Task Force on Climate-related Financial Disclosures (TCFD): Focuses on climate-related financial risks and opportunities.
• International Sustainability Standards Board (ISSB) Standards (IFRS S1 and S2): Aim for global harmonization of sustainability and climate-related disclosures.

EU’s Corporate Sustainability Reporting Directive (CSRD) and ESRS: Mandatory reporting for applicable companies in the EU, incorporating the concept of double materiality.

Course Outline

Module 1: Materiality and Stakeholder Engagement

• Conducting materiality assessments to identify the most relevant ESG topics for an organization.
• Understanding “double materiality” (impact on the company’s financials and impact of the company on the world).
• Strategies for identifying, mapping, and engaging with stakeholders, including investors, customers, and regulators.

Module 2: ESG Data Management and Assurance

• Principles and best practices for data collection, quality control, and verification.
• Utilizing technology and software for efficient data management and analysis.
• Assurance and auditing processes for ESG reports to ensure credibility and reliability.

Module 3: Strategy, Implementation, and Future Trends

• Integrating ESG into corporate strategy and risk management processes.
• Developing an ESG strategy, setting targets, and performance measurement.
• Future trends, including digital reporting, AI’s role in ESG, and evolving regulatory landscapes.

Module 4: Metrics & Targets

Frameworks and standards specify the metrics to be measured (e.g., CO2 emissions in tons, percentage of women in leadership roles) and the methodologies for calculation.

Certificate

• On successful completion of this training course, the ALARDI Africa Certificate will be issued to the participants.

Kenya-Nairobi                           Cost USD 1450

DRC -Goma                                Cost USD 1850

Date: 7^th to 10^th April 2026