VECTRA International

CSRD Essentials for Non-EU Companies: Critical for Global Operations

Duration: 45-60 min Intermediate Certificate Course Updated Feb 2026

About course

The EU Corporate Sustainability Reporting Directive (CSRD) is one of the most consequential pieces of sustainability legislation to emerge in recent years, and its reach extends well beyond the borders of Europe. Non-EU companies with significant business activity in EU markets, EU-listed securities, or EU-based subsidiaries are subject to its requirements, often without realizing the full scope of what that means until an audit or partner request surfaces the gap.

Course Outline

Section 1: What Is the CSRD and Why Does It Matter for You

  • Understand the directive's origins, purpose, and the underlying regulatory logic that drives its extraterritorial reach.

Section 2: Who Is Actually Covered

  • Identify the three specific pathways through which non-EU companies become subject to CSRD, including all relevant thresholds and timelines.

Section 3: The European Sustainability Reporting Standards (ESRS)

  • Learn how the ESRS architecture works, distinguishing between mandatory and topic-specific standards and how they align with GRI, TCFD, and ISSB.

Section 4: Double Materiality Assessment

  • Learn the process of conducting a double materiality assessment through a step-by-step explanation of both impact and financial materiality.

Section 5: Value Chain Obligations and Supplier Implications

  • Explore how CSRD extends obligations into your supply chain and learn how to navigate the interaction between CSRD and CS3D.

Section 6: Building Your CSRD Readiness Roadmap

  • Build a practical framework for your organization, covering gap assessments, governance setup, and phased implementation planning.

Section 7: Knowledge Check

  • Demonstrate your understanding of course concepts by working through ten scenario-based questions drawn from realistic supply chain situations.

Course Outcome

At the end of this course, you will be able to:

  • Identify which non-EU companies fall within the CSRD scope and under which threshold criteria
  • Explain the structure and purpose of the European Sustainability Reporting Standards (ESRS) and how they differ from other ESG frameworks
  • Apply the double materiality assessment methodology to determine relevant disclosure topics for your organization
  • Evaluate your organization's value chain exposure and the data collection obligations that flow from it
  • Develop an actionable CSRD readiness roadmap appropriate to your organization's current compliance maturity

Topic expert

Monique Salerno
Monique Salerno
Consultant

Monique is an ESG specialist who simplifies complex reporting by translating technical frameworks like CSRD, ESRS, and ISSB into actionable strategies. She ensures regulatory compliance and cross-departmental alignment by bridging the gap between evolving global standards and transparent corporate disclosure.

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Will I get a certificate upon completing an online course?

Some courses include certificates of completion. Please check the course details for confirmation.

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