How the ESRS Plan of Action Works
A practical, step-by-step method to turn ESRS complexity into a defensible, audit-ready report
The European Sustainability Reporting Standards (ESRS) are not difficult because they are conceptually complex. They are difficult because they are poorly navigable: almost all content is presented in the same way, page after page; the language reads like legal text rather than practical guidance; requirements are highly interdependent; and the standards are written without a clear user journey in mind.
Most professionals face the same problem:
- They understand why ESRS matters
- They have read summaries, guidance notes, or attended webinars
- Yet they still do not know where to start, what to prioritise, or how to move from requirements to disclosures
This is exactly the gap the FBRH ESRS Plan of Action is designed to close — and to go beyond. Is your ESRS report built for purpose — designed to support the company’s broader objectives, inform management decisions, and connect sustainability information to strategy, risk, and value creation?
The Core Idea Behind the Plan of Action
The Plan of Action is not a slide deck, a checklist, or a theoretical framework.
It is a working blueprint that translates the ESRS into:
- Clear decisions
- Concrete actions
- Practical outputs
Every ESRS requirement is mapped to:
- What you must decide
- What you must do
- What evidence you must retain
- What ends up in the final report
This allows participants to move forward step by step, without needing to interpret the entire ESRS corpus at once.
Why ESRS Feels Overwhelming Without a Plan
The ESRS documents:
- Are fragmented across standards
- Repeat concepts using different terminology
- Assume prior knowledge of GRI, OECD, UNGPs, and assurance logic
- Do not show an execution sequence
As a result, many organisations:
- Overreport to reduce perceived risk
- Miss critical linkages between materiality, strategy, and disclosures
- Build weak audit trails that fail assurance scrutiny
The Plan of Action solves this by imposing structure where the ESRS does not.
How the Plan of Action Is Structured
The Plan of Action follows the natural lifecycle of an ESRS report, not the order of the standards. The ESRS Plan of Action turns complex requirements into a clear execution path without overreporting. It starts by defining CSRD scope, value chain boundaries, roles, and governance to avoid rework. A structured double materiality process shows what is defensible under ESRS, focusing on real impacts, risks, and opportunities across the value chain. Material topics are then translated into precise disclosure obligations, removing guesswork and unnecessary disclosures. Data collection is aligned with assurance expectations, linking datapoints to owners and evidence. The result is a coherent, audit-ready ESRS report that is focused, proportionate, and future-proof.
How the Plan of Action Is Used During the Training
The Plan of Action is not something participants read once and forget.
Throughout the six-course pathway:
- Every session links back to the Plan of Action
- Every handout, template, and exercise maps to a specific step
- Participants always know why they are learning something and where it fits
This is why participants consistently report:
- Higher confidence
- Faster implementation
- Less dependency on external consultants
What Makes This Different From Other ESRS Training
Most ESRS training explains the standards.
The Plan of Action teaches execution.
Participants leave knowing:
- What to do first
- What to do next
- What can wait
- What must be documented
- What will be scrutinised by auditors
In short, they leave knowing how to deliver an ESRS report, not just how to talk about one.
The Result
The outcome of the Plan of Action approach is simple:
- Clarity instead of confusion
- Structure instead of overload
- Confidence instead of guesswork
And most importantly:
A practical, defensible, ESRS-compliant report that stands up to regulatory and assurance scrutiny.
That is how the ESRS Plan of Action works.
Reserve your place on the next ESRS GRI-certified course here
What participants said
★★★★★ Over 200 reviews
With more than 200 reviews, clients gain valuable insights that underscore both our steadfast commitment to delivering exceptional value and the high quality of our courses. The FBRH ISO 9001 certification is a testament to our commitment to excellence in delivering high-quality education, ensuring clients receive exceptional value with standardized and quality-assured learning experiences.
“The ESRS GRI-certified course was one of the best decisions I made to boost my career-related skills. The instructor is very knowledgeable and delivered the course content to ensure we successfully learned the essential information. Also, the course administrator kept the students up to date and was available to respond to our questions in a timely manner. Choosing FBRH to deliver the ESRS courses was a very wise decision.”
Terrence Hines
Consultant
“Thank you very much for a very insightful GRI/ESRS course. The material is incredibly helpful, and I must say you are an excellent teacher. We really enjoyed the sessions!”
Hlédís Sigurðardóttir
Head of Sustainability
Arion Bank
“After completing the three days of training, I would like to thank you once again in writing. It has been very enriching to take part, and I sincerely valued the clarity and depth you brought to each topic. Your proactive approach and your anticipation of practical reporting challenges were extremely helpful.”
Kléopatra Psilogiannopoulos-Tagalos
Consultant
Reserve your place on the next ESRS GRI-certified course here