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The path · Seven steps

Seven steps, from the rules to regeneration.

Each step pairs a course with free short explainers and the official sources behind it. Take them in order, or start where your work begins. Step 1 is open now; the others are in preparation.

I
Open now

Reporting & regulation

The rules that now shape how companies disclose their impacts, risks and opportunities. Start here: every later step connects back to what must be reported.

You will learn
Who is in scope of the CSRD after the 2026 Omnibus, and when each group reports
The structure of the ESRS and how double materiality decides what is reported
VSME, the value-chain cap and what suppliers can be asked for
How ESRS, ISSB and GRI fit together
CSRD · ESRS · VSME · ISSB · GRI
Begin Step 1
II
In preparation

Climate & carbon

Measuring a carbon footprint properly, setting targets that hold up to scrutiny, and writing a transition plan a board can stand behind.

You will learn
Scopes 1, 2 and 3 under the GHG Protocol
Science-based targets and what makes them credible
Transition plans under ESRS E1 and IFRS S2
Carbon credits and the limits of offset claims
GHG Protocol · SBTi · ESRS E1 · IFRS S2
Courses
CBAM in Practice · coming soon
EU ETS Essentials · coming soon
GHG Accounting: Scopes 1, 2 & 3 · coming soon
Science-Based Targets (SBTi) · coming soon
All Step II courses →
Tell me when this step opens
III
In preparation

Nature & water

Biodiversity, land and water as business issues: where a company depends on nature, where it harms it, and how both are now disclosed.

You will learn
Dependencies and impacts on nature, and the TNFD LEAP approach
Water, biodiversity and ecosystems under ESRS E3 and E4
Deforestation-free supply chains under the EUDR
Science-based targets for nature
TNFD · SBTN · EUDR · ESRS E3/E4
Tell me when this step opens
IV
In preparation

Circular economy

Designing waste out of products and business models — and the EU product rules that are turning circularity from ambition into obligation.

You will learn
Circular design strategies and material flows
Ecodesign for Sustainable Products and the Digital Product Passport
Resource use and circularity under ESRS E5
Circular business models that make money
ESPR · Digital Product Passport · ESRS E5
Courses
PPWR: Packaging & Packaging Waste · coming soon
ESPR & the Digital Product Passport · coming soon
EU Batteries Regulation · coming soon
All Step IV courses →
Tell me when this step opens
V
In preparation

People & value chains

Workers, communities and consumers — inside the company and across its value chain — and the due diligence expected to protect them.

You will learn
Human rights due diligence under the UN Guiding Principles and OECD Guidelines
What the CSDDD now requires, and of whom
Own workforce and value-chain workers under ESRS S1 to S4
Supplier engagement that goes beyond questionnaires
UNGPs · OECD Guidelines · CSDDD · ESRS S1–S4
Courses
CSDDD: Corporate Sustainability Due Diligence · coming soon
EU Forced Labour Regulation · coming soon
All Step V courses →
Tell me when this step opens
VI
In preparation

Sustainable finance

How capital is steered by sustainability: the classification rules, fund disclosures and investor standards every reporting team eventually meets.

You will learn
The EU Taxonomy and how alignment is assessed
SFDR and what fund labels do and do not mean
Financed emissions and the PCAF standard
ESG ratings, data providers and their limits
EU Taxonomy · SFDR · ISSB · PCAF
Courses
EU Taxonomy in Practice · coming soon
SFDR for Advisers and Asset Managers · coming soon
All Step VI courses →
Tell me when this step opens
VII
In preparation

Regenerative business

Beyond doing less harm: businesses that restore ecosystems, strengthen communities and operate within the limits of the planet. The destination of the path.

You will learn
Planetary boundaries and the doughnut as strategic frames
Regenerative design and regenerative agriculture
Nature-positive and net-positive strategies
Measuring what a regenerative business gives back
Planetary boundaries · Doughnut Economics · Regenerative design
Tell me when this step opens
Where to start

Three ways onto the path.