Our study courses will guide you through the ESG topics from A to Z
ESG, Sustainability and Non-Financial Reporting
ESG, Sustainability
and Non-Financial Reporting
ESG (Environmental, Social and Governance) is one of the biggest challenges in today's business world. Companies realise that their environmental and social impact is crucial to their long-term sustainability and competitiveness.
Our expertise, know-how, and professional knowledge have enabled us to prepare comprehensive courses that will help you gain an overview of the latest changes and trends in ESG and sustainability. You can choose from a wide range of training sessions focused on non-financial reporting, carbon footprint measurement, or double materiality assessment.
ESG courses
- Changes in ESG reporting – Omnibus update 2026
- Mandatory ESG reporting – EU Taxonomy
- Carbon footprint measurement and disclosure
- Mandatory ESG reporting – Double materiality assessment (DMA)
- Mandatory ESG reporting – EU CSRD & ESRS Standards
Changes in ESG reporting – Omnibus update 2026
The area of European regulations in the field of ESG reporting according to CSRD is currently undergoing significant changes (known as the EU Omnibus). In the future, we can expect substantial simplification in several areas of ESG reporting, including a revised set of ESRS standards. While the extension of relief for already reporting companies, a postponement of the obligation to submit a sustainability statement for additional companies (the so‑called second and third wave), and the simplification of reporting according to the EU taxonomy have already been approved, the overall form of future reporting requirements is still subject to expert discussions and political negotiations.
The course will guide you through this complex situation and explain how the changes will affect your reporting obligations and preparation.
This course is suitable for:
We recommend the training to professionals from already reporting companies who want to strengthen their understanding of their company's current and future reporting obligations, as well as to professionals from companies that are taking advantage of the postponement of the obligation to publish a sustainability statement but do not want to underestimate timely preparation. It is also suitable for auditors who discuss sustainability information verification with their clients and want to be familiar with both approved and planned changes. It may also appeal to the general public interested in current events in the field of ESG reporting.
Course description:
The training will provide a structured overview of changes in various areas of European reporting regulation according to the CSRD directive and the timeline of their actual or anticipated validity. The course will present the basic approved changes and, for items still under discussion and change, will introduce key proposals and their potential impact on ESG reporting.
Topics covered:
- Individual initiatives that change ESG reporting according to the CSRD directive:
- Approved changes and a brief overview of their content,
- "Stop the clock" – postponement of reporting obligations,
- "Quick fix" – extension of transitional relief for already reporting companies,
- Simplification of reporting according to the EU taxonomy,
- VSME – standard for small and medium-sized enterprises,
- Changes in the approval process, their content, and timeline,
- Proposed adjustments to ESRS standards for large companies,
- "Omnibus – Content" – changes in size criteria for companies reporting from 2027, the scope of value chain reporting, independent auditor verification, and more,
- Approved changes and a brief overview of their content,
- Summarized impact of approved and anticipated changes on sustainability reporting.
Course details:
Time: 4 hours
Tutor: Radka Nedvědová
This course runs only in an in-company format.
Mandatory ESG reporting – EU Taxonomy
The Taxonomy is an EU regulation aimed at directing private finance towards sustainable activities. It provides a unified classification and definition system for economic activities that are considered sustainable by the EU with regard to the set objectives of the EU. Additionally, it imposes disclosure obligations on companies and groups operating within the EU.
The implementation of taxonomic reporting is a complex discipline that requires thorough knowledge of regulations and related European legislation.
Who is the course suitable for:
This course is intended for anyone involved in creating a taxonomic report within a company's Sustainability Report or auditing it. It is also suitable for those participating in implementing taxonomy into corporate processes. Those who already have knowledge of the taxonomy but wish to learn more about the proposed changes within the Omnibus package will also benefit from this course.
Course description:
In this course, you will learn about the requirements for assessing and reporting economic activities according to the EU taxonomy. We will cover all stages of the process from initial screening of a company's economic activities to writing the taxonomic report. The course also includes the context of the taxonomic regulation within the European sustainability legislation, a detailed introduction to all relevant regulations that constitute the taxonomy, practical exercises, and tips and tricks from practice.
Topics covered:
- Identification of eligible activities,
- Analysis of technical screening criteria,
- Evaluation of compliance with minimum safeguards in the field of human rights,
- Method of creation and calculation of mandatory KPIs for non-financial institutions,
- Structure of the taxonomy report,
- Proposal for changes in the taxonomy submitted within the Omnibus project.
Course details:
Time: 1 day
Tutor: Lenka Daniševská / Matěj Schánilec
This course runs only in an in-company format.
Carbon footprint measurement and disclosure
European regulation, finance providers and major customers are requesting information on carbon footprint of a company or its products. Join us to learn what are the components of carbon footprint, how to calculate and how to decrease it.
You will learn about the following topics:
- Greenhouse Gas emissions – what are they and how to measure them:
- Scope 1 (direct emissions),
- Scope 2 (indirect energy-related emissions) – location vs. market-based method,
- Scope 3 (other indirect emissions) – downstream, upstream,
- Emission factors, CO2 equivalents,
- Company carbon footprint,
- Product carbon footprint,
- Carbon neutrality vs. Net Zero – offsets and compensations,
- Carbon footprint measurement and reporting standards – GHG Protocol, ISO 14064, ISO 14067, CDP,
- Carbon footprint calculation – phases, boundaries,
- Decarbonisation – SBTi, goals and means of reduction.
Course details:
Time: 1 day
Tutors: Jana Holková, Jana Neuhäuserová
This course runs only in an in-company format.
Mandatory ESG reporting – Double materiality assessment (DMA)
The double materiality assessment is one of the first and most critical steps in preparing for sustainability (ESG) reporting in accordance with the CSRD directive and the Act on Accounting. It determines which topics the company will include in the mandatory sustainability report. The requirements for this assessment are outlined in the ESRS 1 standard. The process and results of the assessment are among the information that must be disclosed in the sustainability report. A well-conducted and robust analysis provides the foundation for further preparatory steps, while underestimating it can lead to complications in later stages of the reporting process.
Who is the course suitable for:
The course is suitable for those, who will coordinate or collaborate on the preparation of mandatory ESG reporting to meet the requirements of ESG regulations – CSRD and ESRS. It will also meet the needs of auditors, who will provide assurance on the sustainability reports of their clients. The course can be taken independently or in combination with other courses on the ESRS standards.
Course description:
The course will not only introduce you to the ESRS standards' requirements for conducting and reporting on the double materiality analysis, but also provide practical examples of how to approach each phase of the assessment. The methodology details are at each company’s discretion (e.g., the way of scoring the impacts, risks, and opportunities), so it is important to understand different approaches and their implications. The training will also include practical exercises, allowing you to try out the assessment process.
Topics covered:
- Requirements for Double Materiality Assessment:
- Process according to ESRS 1,
- Disclosure on process and results according to ESRS 2 requirements,
- Non-binding implementation guidance and answers to frequently asked questions (EFRAG),
- Key terms:
- Impact and financial materiality,
- Impacts (incl. their classification), risks and opportunities,
- Phases of the assessment - step by step approach:
- Understanding (mapping the context):
- Own operations,
- Value chain,
- Stakeholders,
- Identification of impacts, risks and opportunities (including practical examples):
- Sustainability matters covered by ESRS standards,
- Industry- / sector-specific or company-specific matters, not (yet) addressed by ESRS,
- Materiality assessment (including practical exercises):
- Evaluation criteria (characteristics of impacts, risks and opportunities),
- Possible ways of determining materiality (examples of scoring, scales, calculations),
- Determining the material topics for sustainability reporting:
- Setting the materiality threshold (value, matrix),
- Validation of results (internally, externally),
- Mapping to the disclosure requirements (what will / will not be covered in the report).
- Understanding (mapping the context):
Course details:
Time: 1 day
Tutor: Radka Nedvědová
This course runs only in an in-company format.
Mandatory ESG reporting – EU CSRD & ESRS Standards
Who is the course suitable for:
The course is suitable for those, who will be coordinating or collaborating on the preparation of mandatory ESG reporting to meet the requirements of ESG regulations – CSRD and ESRS. A separate course is dedicated to the EU taxonomy.
Course description:
At the end of July 2023, the European Commission adopted the final version of the 1st set of the European Sustainability Reporting Standards (ESRS) that further specify the requirements set by the EU Corporate Sustainability Reporting Directive (CSRD, approved in January 2023). The reporting obligations apply to large undertakings and groups who need to include ESG information to their annual management reports.
During this course, you will orient yourself in the complex structure of the ESRS, learn what to look for and where, and gain confidence in navigating and working with the standards. You will familiarise yourself with the reporting principles that need to be followed to ensure quality and stand up to mandatory assurance.
You will learn about the structure, topics and disclosure requirements for the three pillars – E, S and G. You will be able to distinguish the mandatory and voluntary disclosures, as well as those that may be delayed.
Topics covered:
- Cross-cutting standards ESRS 1 and ESRS 2:
- General requirements and disclosures mandatory for all undertakings subject to CSRD.
- Strategy, impacts, risks and opportunities – their management and measurement.
- Double materiality principle. Sustainability due diligence and value chain reporting.
- Time horizons. Structure and presentation of the report.
- Environment: E1 Climate change, E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Resource use and circular economy.
- Social: S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users.
- Governance: G1 Business conduct.
Course details:
Time: 2 days
Tutor: Radka Nedvědová
This course runs only in an in-company format.
Are you interested in a customised solution tailored to your specific needs?
Tutors
Radka Nedvědová
ESG programmes
Radka is a manager and PwC Academy tutor with more than 20 years of experience across various fields and industries. She led and participated in audit and consulting projects and she leverages her experience and expertise to support the professional and personal development of PwC's clients and employees. As a founding member of PwC's ESG team, Radka specialises in non-financial reporting and related regulations and co-operates on ESG strategy projects and stakeholder dialogues. She is a member of international PwC working group for CSRD and ESRS.
Jana Sequensová
ESRS Standards - Environmental pillar
After studying Environmental Protection at the Faculty of Science at Charles University and Economics at the Prague University of Economics and Business, Jana joined PwC. She now applies her experience from her studies and many years of practice on projects in the Audit department by educating colleagues and clients as a trainer at the PwC Academy. In addition to teaching professional qualifications, Jana focuses on developing and delivering courses in the field of sustainability.
Eva Prokšová
ESG reporting – How to navigate sustainability reports according to CSRD/ESRS
Eva is a specialist with experience in sustainability and non-financial reporting. She collaborates on projects focused on ESG reporting and contributes to the development and delivery of educational programs. She has practical experience in designing corporate ESG strategies, setting up internal processes for transparent reporting, and implementing the requirements of the CSRD and related regulations.
Matěj Schánilec
ESG EU Taxonomy
Matěj is a manager in the Capital Markets, Accounting Advisory and Structuring (CMAAS) department at PwC. He has more than 8 years of experience in managing financial and non-financial projects for clients, especially with regard to optimizing and modernizing reporting processes or introducing new reporting frameworks within companies.
Matěj is a PwC reporting specialist according to EU Taxonomy. He has experience in preparing Taxonomy reports and is a member of the PwC Taxonomy working group at the regional level. In addition to taxonomy, Matěj also participates in reporting projects according to GRI, TCFD or CSRD.
Matěj is a member of the Corporate Reporting Services – Sustainability Reporting Expert Group team within the PwC with focus on EU Taxonomy.
Lenka Daniševská
ESG EU Taxonomy
Lenka is a senior consultant in the department providing advisory services in the field of Sustainable Reporting at PwC. Her main focus is implementation and consultancy regarding CSRD, with a specialization in the EU Taxonomy. She also has experience in auditing and accounting consulting.
Jana Holková
Carbon footprint measurement and disclosure
Jana is a senior associate in the Sustainability Services department at PwC, specializing in the technological and analytical aspects of ESG. She focuses on carbon footprint calculations, bespoke product carbon footprinting, and sustainability data management. As the product owner of the ESG Management Solution, she leads its development and implementation, applying her expertise in data analysis, Power BI, and sustainability reporting.
Jana Neuhäuserová
Carbon footprint measurement and disclosure
Jana is a manager in the Sustainability Services department at PwC, specializing in the technology aspects of ESG. She is the product manager of PwC’s ESG Management Solution, a software tool for non-financial reporting, and has experience with ESG standards including ESRS, GRI and the GHG Protocol. Jana focuses on corporate and product carbon footprint calculations and supports clients with tool development and implementation. She also applies agile and scrum principles in her work as a Certified Scrum Product Owner.
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Radka Nedvědová
ESG programmes
Radka is a manager and PwC Academy tutor with more than 20 years of experience across various fields and industries. She led and participated in audit and consulting projects and she leverages her experience and expertise to support the professional and personal development of PwC's clients and employees. As a founding member of PwC's ESG team, Radka specialises in non-financial reporting and related regulations and co-operates on ESG strategy projects and stakeholder dialogues. She is a member of international PwC working group for CSRD and ESRS.
Jana Sequensová
ESRS Standards - Environmental pillar
After studying Environmental Protection at the Faculty of Science at Charles University and Economics at the Prague University of Economics and Business, Jana joined PwC. She now applies her experience from her studies and many years of practice on projects in the Audit department by educating colleagues and clients as a trainer at the PwC Academy. In addition to teaching professional qualifications, Jana focuses on developing and delivering courses in the field of sustainability.
Eva Prokšová
ESG reporting – How to navigate sustainability reports according to CSRD/ESRS
Eva is a specialist with experience in sustainability and non-financial reporting. She collaborates on projects focused on ESG reporting and contributes to the development and delivery of educational programs. She has practical experience in designing corporate ESG strategies, setting up internal processes for transparent reporting, and implementing the requirements of the CSRD and related regulations.
Matěj Schánilec
ESG EU Taxonomy
Matěj is a manager in the Capital Markets, Accounting Advisory and Structuring (CMAAS) department at PwC. He has more than 8 years of experience in managing financial and non-financial projects for clients, especially with regard to optimizing and modernizing reporting processes or introducing new reporting frameworks within companies.
Matěj is a PwC reporting specialist according to EU Taxonomy. He has experience in preparing Taxonomy reports and is a member of the PwC Taxonomy working group at the regional level. In addition to taxonomy, Matěj also participates in reporting projects according to GRI, TCFD or CSRD.
Matěj is a member of the Corporate Reporting Services – Sustainability Reporting Expert Group team within the PwC with focus on EU Taxonomy.
Lenka Daniševská
ESG EU Taxonomy
Lenka is a senior consultant in the department providing advisory services in the field of Sustainable Reporting at PwC. Her main focus is implementation and consultancy regarding CSRD, with a specialization in the EU Taxonomy. She also has experience in auditing and accounting consulting.
Jana Holková
Carbon footprint measurement and disclosure
Jana is a senior associate in the Sustainability Services department at PwC, specializing in the technological and analytical aspects of ESG. She focuses on carbon footprint calculations, bespoke product carbon footprinting, and sustainability data management. As the product owner of the ESG Management Solution, she leads its development and implementation, applying her expertise in data analysis, Power BI, and sustainability reporting.
Jana Neuhäuserová
Carbon footprint measurement and disclosure
Jana is a manager in the Sustainability Services department at PwC, specializing in the technology aspects of ESG. She is the product manager of PwC’s ESG Management Solution, a software tool for non-financial reporting, and has experience with ESG standards including ESRS, GRI and the GHG Protocol. Jana focuses on corporate and product carbon footprint calculations and supports clients with tool development and implementation. She also applies agile and scrum principles in her work as a Certified Scrum Product Owner.
