Objectives

Upon completion of this course, participants will be able to:

• Understand the business case and strategic importance of ESG and corporate sustainability.
• Master the core concepts of major global reporting frameworks (GRI, SASB, TCFD, IFRS S1/S2).
• Conduct a **materiality assessment** to identify and prioritize relevant ESG topics for the organization.
• Define, measure, and track key ESG metrics and performance indicators across the organization.
• Develop and implement a robust data governance and internal control system for non-financial data.
• Integrate ESG data into financial reporting and analysis for integrated decision-making.
• Prepare a comprehensive and auditable **Sustainability Report** that meets stakeholder expectations.
• Understand the evolving regulatory landscape for ESG reporting (e.g., SEC, EU directives).
• Analyze the financial impact of climate-related risks and opportunities (TCFD).
• Communicate ESG strategy and performance effectively to investors and the Board of Directors.

Target Audience

• Sustainability Managers and Directors
• Financial Controllers and Chief Financial Officers (CFOs)
• Investor Relations and Corporate Communications Specialists
• Compliance, Risk, and Internal Audit Professionals
• Corporate Strategy and Governance Managers
• Accounting Professionals involved in non-financial data reporting
• Consultants specializing in ESG and corporate responsibility

• Case studies on best-in-class and controversial corporate sustainability reports and disclosures
• Interactive workshops conducting a simplified materiality assessment and stakeholder mapping
• Group activities calculating Scope 1, 2, and 3 emissions and other key environmental metrics
• Role-playing a presentation of the ESG strategy and performance to the Board or investor group
• Discussions on the challenges of non-financial data quality and assurance
• Individual assignments mapping organizational activities to major reporting framework requirements (e.g., GRI/SASB)

Unit 1: The Strategic Context of ESG and Sustainability

• Defining Environmental, Social, and Governance (ESG) factors and their interconnection
• The link between strong ESG performance and financial value (e.g., cost of capital, valuation)
• Understanding stakeholder expectations (investors, consumers, regulators) and their influence
• The concept of Shared Value and integrating sustainability into core business strategy
• Identifying material ESG risks and opportunities for the business
• The role of the finance function as the driver of integrated reporting

• Conducting a rigorous **Materiality Assessment** (single vs. double materiality)
• Prioritizing and validating the most relevant ESG topics for reporting
• Establishing effective sustainability governance and oversight (Board, Committee structure)
• Defining corporate ESG targets and linking them to business strategy
• Integrating ESG goals into executive compensation and performance management
• The role of data governance in ensuring ESG data quality and accuracy

Unit 2: Global ESG Reporting Frameworks and Metrics

• In-depth study of the Global Reporting Initiative (GRI) Standards and their structure
• Understanding the sector-specific focus of the Sustainability Accounting Standards Board (SASB)
• The Task Force on Climate-related Financial Disclosures (TCFD) and its recommendations
• Overview of the International Sustainability Standards Board (ISSB) and IFRS S1/S2
• Connecting different frameworks to meet diverse stakeholder needs
• Emerging standards: CDP, UN Sustainable Development Goals (SDGs) mapping

• Defining and measuring key environmental metrics (Scope 1, 2, 3 emissions, waste, water)
• Tracking social metrics (employee safety, diversity, human capital) and their data sources
• Governance metrics: board independence, executive pay, anti-corruption policies
• Implementing data collection systems and platforms for non-financial information
• Data consolidation, aggregation, and quality assurance processes
• Techniques for normalizing ESG data across business units and over time

Unit 3: Reporting, Assurance, and Regulatory Compliance

• Structuring the report: executive summary, performance data, governance, and strategy
• Best practices in presenting ESG data through effective narratives and visuals
• Using data visualization to highlight trends and progress against targets
• Ensuring internal consistency and alignment with financial reports
• Strategies for disseminating the report to target audiences (web, dedicated filing)
• Integrating TCFD requirements into climate-related financial disclosures

• The role of external assurance/audit for ESG reporting and data validation
• Preparing the data and documentation for the assurance process
• Understanding the evolving regulatory landscape (e.g., EU CSRD, US SEC climate disclosure rules)
• Consequences of non-compliance and greenwashing risks
• Developing effective internal controls over non-financial reporting (ICFR-ESG)
• Continuous monitoring and improvement of the reporting process

Unit 4: Strategic Integration and Value Creation

• The concept of Integrated Reporting () and its strategic benefits
• Analyzing the impact of ESG factors on corporate valuation and cost of capital
• Responding to ESG rating agencies (e.g., MSCI, Sustainalytics) and investor surveys
• Communicating ESG performance and strategy in investor roadshows and annual reports
• The finance department's role in green bond issuance and sustainable finance mechanisms
• Linking ESG performance to executive compensation and capital allocation decisions

• Leveraging technology (AI, Blockchain) for enhanced ESG data collection and transparency
• Developing a long-term ESG reporting roadmap and digital transformation strategy
• Scenario analysis for climate risks (e.g., transition risk, physical risk)
• Addressing the "S" and "G" in ESG: social impact measurement and ethical governance
• The transition to mandatory vs. voluntary ESG disclosure
• Continuous improvement methodologies (e.g., Kaizen) for sustainability reporting