Corporate Finance: Environmental, Social, and Governance (ESG)

Learn how corporate finance reports their ESG impacts.

Introduction

• Holding businesses accountable for their impact

1. An Overview of ESG

• What is ESG?
• Environmental: A corporation's responsibility for the Earth
• Social: A corporation's responsibility to its stakeholders
• Governance: A corporation's responsibility to its shareholders

2. Examples of ESG Actions

• ESG: What are companies actually doing?
• Environmental: Carbon emission reduction, carbon capture, and carbon credits
• Social: Responsible supply chains
• Governance: Diversity, transparency, and independence

3. ESG Reporting

• Examples of ESG reporting
• Different sets of ESG reporting standards around the world
• International Sustainability Standards Board (ISSB)
• Are ESG disclosures audited by an outside third party?

4. ESG Investing

• Triodos Bank: Example of an ethical bank
• Criteria used to identify companies included in ESG mutual fund portfolios
• ESG investing using a robo-advisor
• The long history of microlending
• Greenwashing: Unfairly creating a positive ESG reputation

5. ESG Industry Examples

• ESG activities and reporting in the mining industry
• ESG activities and reporting in the retail industry
• ESG activities and reporting in the food industry
• ESG activities and reporting in the financial services industry
• ESG activities and reporting in the airline industry
• ESG activities and reporting in the oil and gas industry

Conclusion

• Personal lessons from companies' ESG initiatives