CSRD & Due Diligence - What Boards Must Oversee Now

Introduction

The CSRD, CSDDD and EU Omnibus simplification package have changed the sustainability governance landscape. Although recent EU reforms are intended to reduce reporting and due diligence burdens, boards still need to oversee material sustainability risks, reporting controls, value chain exposure and defensible governance processes.

This virtual classroom seminar provides a board-level briefing on what directors, GCs and risk committees need to understand about CSRD and due diligence expectations. It will focus on what boards must oversee, rather than detailed reporting mechanics, including materiality, internal controls, data reliability, assurance readiness, escalation processes and the link between sustainability disclosures and enterprise risk.

The session will also briefly reference connected developments, including the EU Forced Labour Regulation, the EU Deforestation Regulation and continuing modern slavery and responsible business conduct expectations.

The emphasis will be practical: what should come to the board, what questions should be asked, and what evidence demonstrates proportionate oversight.

What You Will Learn

This live and interactive course will cover the following:

• The current CSRD and CSDDD landscape, including the high-level impact of the EU Omnibus simplification package
• How UK companies that are not directly in scope with the legislation will be affected
• Why sustainability reporting and due diligence remain board-level governance issues
• What boards should oversee in relation to double materiality, reporting controls, data quality and assurance readiness
• How due diligence connects to legal risk, operational resilience, investor confidence, customer expectations and access to markets
• What directors and GCs should understand about value chain risks, including human rights, modern slavery, forced labour and environmental impacts
• How to structure effective board reporting and escalation

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.