In 2019, the European Union Commission presented the so-called "Green Deal" with the following very ambitious targets:

• Climate neutrality of EU member states by 2050
• Boosting the economy through environmentally friendly technologies
• Creating sustainable industry and transport
• Curbing pollution

In 2018, the EU Commission presented the first action plan for financing sustainable growth and has since further specified the measures. Corresponding EU legal acts are to ensure that financial flows are channelled into sustainable activities and that transparency is promoted, among other things.

A central component of this action plan is the Corporate Sustainability Reporting Directive (CSRD), which was approved by the European Parliament on 10 November 2022.

Companies that will be obliged by the CSRD to prepare a non-financial (group) statement will also be obliged, according to Art. 8 para. 1 of the EU Taxonomy Regulation, to include in this (group) statement how and to what extent their economic activities are to be classified as environmentally sustainable within the meaning of the Taxonomy Regulation. Companies in the real economy have to provide information on their turnover, capital expenditure (CapEx) and operating expenditure (OpEx).

In six modules of two hours each, basic knowledge is imparted to enable participants to apply voluntary and legally prescribed sustainability reporting standards in practice.