M2-C6. Indicatori operaționali pe aspecte materiale

M2-C6. Indicatori operaționali pe aspecte materiale

50 lessons 1 quiz 4 ore Intermediate
1,250.00 RON
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About This Course

Course Content

5 chapters • 50 lessons • 1 quiz

Operational indicators by material aspects 10 items
  • 1 🔒
    Course Cover
  • 2 🔒
    Content
  • 3 🔒
    What is a material aspect?
  • 4 🔒
    Impact materiality
  • 5 🔒
    Financial Materiality
  • 6 🔒
    How is the materiality of an aspect determined?
  • 7 🔒
    Assessment criteria for materiality of impact
  • 8 🔒
    Assessment criteria for financial materiality
  • 9 🔒
    Synergy between materiality perspectives
  • 10 🔒
    Important aspects in determining materiality
Classifying material aspects 12 items
  • 11 🔒
    Classifying material aspects
  • 12 🔒
    General criteria for classifying material aspects
  • 13 🔒
    Level 1: Topics
  • 14 🔒
    Example of Topics
  • 15 🔒
    Level 2: Subtopics
  • 16 🔒
    Level 3: Sub-subtopics
  • 17 🔒
    The relevant material aspect
  • 18 🔒
    Example of relevant material aspect
  • 19 🔒
    Significant material aspect
  • 20 🔒
    Example of a significant material aspect
  • 21 🔒
    Comparison: Material Aspect Relevant vs. Meaningful
  • 22 🔒
    Relevance vs. Significance
Datapoints 17 items
  • 23 🔒
    Operational indicators (datapoints)
  • 24 🔒
    Datapoints categorisation according to EFRAG IG 3
  • 25 🔒
    Datapoints categorisation by type of information
  • 26 🔒
    Numerical indicators (Numerical)
  • 27 🔒
    Semi-narrative indicators
  • 28 🔒
    Narrative indicators
  • 29 🔒
    Tabular indicators (Table)
  • 30 🔒
    Criteria used to categorise datapoints
  • 31 🔒
    How operational indicators are used
  • 32 🔒
    Intensity Datapoints
  • 33 🔒
    Energy Datapoints
  • 34 🔒
    Key Performance Indicators (KPIs)
  • 35 🔒
    Example of ESRS KPIs
  • 36 🔒
    Indicators related to general reporting requirements (ESRS 2)
  • 37 🔒
    Operational indicators DataPoints (DP)
  • 38 🔒
    Operational indicators subject to materiality assessment
  • 39 🔒
    KPIs vs. Operational Indicators
ESG data management 10 items
  • 40 🔒
    ESG Data Management
  • 41 🔒
    Challenges in ESG data management
  • 42 🔒
    Steps in ESG data management (1)
  • 43 🔒
    Steps in ESG data management (2)
  • 44 🔒
    ESG data quality (1)
  • 45 🔒
    ESG data quality (2)
  • 46 🔒
    Practices for effective ESG data management
  • 47 🔒
    Tools and technologies for ESG data management (1)
  • 48 🔒
    Tools and technologies for ESG data management (2)
  • 49 🔒
    Sources of information
QUIZ 2 items
  • 50 🔒
    Test your knowledge
  • 51 📝
    Operational indicators by material aspects Quiz
    Pass: 70%

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