E-learning series

ESG awareness

Wind turbines on lush green hilltop

Environmental, social and governance (ESG) reporting is high on the agenda for many boards and executive teams. Businesses increasingly recognise that environmental and social impact—as well as corporate governance and transparency—are crucial to long-term sustainability and competitiveness.

Where do you start in assessing your ESG position against expectations, norms and good practice? As the saying goes: you can’t manage what you don’t measure.

“How do we measure and manage ESG when there’s no single global standard? Where should we focus, when the list of potential issues is a mile long?”

Our solution

Most organisations are at the early stages of their ESG journey. To support your transformation, we’ve created a structured learning path. Starting with the basics, it brings together practical actions and good practice to help with strategic reinvention, reimagined reporting and business change.

The ESG learning path

ESG awareness

  • Introduction to ESG and ESG reporting
  • Sustainable finance
  • Net zero
  • European sustainability reporting and taxonomy
  • Sustainability reporting frameworks and the GRI Standards
  • EU taxonomy deep dive
  • Global Reporting Initiative (GRI)
  • GRI fundamentals
  • Following the Principles of GRI Reporting

Introduction to ESG and ESG reporting

  • Definition of ESG

  • Global trends and risks

  • Global practice

  • ESG reporting standards

  • Related organisations

  • Evolution of ESG disclosures
    in the financial sector

  • ESG ratings

Sustainable finance

  • Sustainable finance overview

  • Reporting regulations for financial institutions (SFDR, CSRD and others)

  • ESG risks for financial institutions

  • ESG reporting journey

Net zero

  • The climate challenge

  • Understanding net zero

  • Start your net zero journey

  • Steps and lessons to
    net zero activities

  • Key takeaways

European sustainability reporting and taxonomy

  • EU taxonomy 
  • Corporate Sustainability Reporting Directive (CSRD)

  • Integrated strategy

  • Sustainability reporting standard

  • New materiality analysis under
    the ESRS

  • Stakeholder mapping

EU taxonomy deep dive

  • Background and structure of the EU taxonomy legislation

  • Which companies need to comply and when

  • Environmental objectives and how to align with them

  • Technical screening criteria and high-level reporting requirements

Sustainability reporting frameworks and the GRI Standards

  • Sustainability reporting frameworks

  • Developments within the reporting landscape
    (CSRD – ESRS; ISSB)

  • Materiality and its boundaries

  • History of the GRI Standards

  • Key concepts and reporting principles of
    the GRI

  • Reporting in accordance with/reference to the GRI

  • Structure of the GRI Standards

GRI fundamentals

 
  • Background of the GRI and why it was established

  • How the GRI compares to other key standards and frameworks—and how they can be applied together

  • Summary of the changes and updates to GRI 2021 (compared with GRI 2016)

Following the Principles of GRI Reporting

  • How key concepts ensure reports are prepared and interpreted consistently

  • Applying concepts to encourage harmony across industries and countries

  • Exploring reporting principles that support reliable, high-quality reports

  • Applying the principles to meet GRI requirements

Why choose a PwC Academy subscription?

  • Relevant PwC courses delivered by local and global PwC subject matter experts
  • Business insights and topical updates hosted by PwC specialists
  • Breadth of content including technical, compliance, people and leadership courses
  • Personalised learning so you can assign learning, build capability and develop career paths
  • Certified qualifications and a professional development record

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Contact us

Grace Hamilton

Product Owner, Wellington, PwC New Zealand

+64 27 772 3725

Email

Scott McLiver

Partner and Chief AI Officer, Auckland, PwC New Zealand

+64 21 820 945

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Annabell Chartres

Partner, Sustainability, Climate & Nature Leader, Auckland, PwC New Zealand

+64 21 799 927

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