Learning path
Sustainability — Sustainability
The five blocks for building an ESG sustainability strategy, from materiality assessment to CSRD reporting.
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- 1 Materiality assessment and ESG strategy How to identify the sustainability matters relevant to the company and its stakeholders. Block 1
- 2 Environmental indicators (E) How to measure and report the organization's environmental performance. Block 2
- 3 Social indicators (S) How to measure and report the organization's social performance. Block 3
- 4 Governance and ethics (G) How to document corporate governance and ethics and integrity policies. Block 4
- 5 Reporting and sustainability statement How to structure the sustainability report and prepare for the CSRD. Block 5
Every ESG sustainability block explained
ESG sustainability is no longer optional for many companies: the European CSRD and pressure from customers and lenders require reporting verifiable environmental, social, and governance indicators.
This path explains each block with examples of how to build an ESG strategy using the data you already manage in your quality system.
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Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD) EUR-Lex · 14 December 2022
- Delegated Regulation (EU) 2023/2772, European Sustainability Reporting Standards (ESRS) EUR-Lex · 31 July 2023
- Directive (EU) 2025/794 postponing certain sustainability reporting deadlines EUR-Lex · April 2025