Environmental, Social, and Governance (ESG) factors are no longer peripheral concerns but are critical components of corporate strategy and investor decision-making. This course provides a practical, systematic approach to identifying, managing, and reporting on material ESG risks. Participants will master global reporting frameworks, understand the materiality assessment process, and learn how to integrate ESG metrics into enterprise risk management. By linking sustainability performance to financial outcomes, professionals can meet evolving regulatory demands, attract capital, and build long-term corporate resilience.
Environmental, Social, and Governance (ESG) Risk and Reporting
Governance, Risk and Compliance
October 25, 2025
Introduction
Objectives
Upon successful completion of this program, participants will be able to:
- Articulate the core concepts and investment drivers of the Environmental, Social, and Governance pillars.
- Conduct a robust materiality assessment to prioritize relevant ESG issues for the organization.
- Identify and manage key environmental risks, including climate change, pollution, and resource scarcity.
- Analyze social risks related to human capital, labor practices, and community relations.
- Master the requirements of major ESG reporting frameworks (e.g., GRI, SASB, TCFD).
- Integrate ESG risk factors into the Enterprise Risk Management (ERM) framework.
- Develop a comprehensive ESG data collection, assurance, and reporting strategy.
- Understand the regulatory landscape for mandatory ESG disclosures and due diligence.
Target Audience
- Sustainability and ESG Managers and Directors
- Investor Relations and Corporate Communications Professionals
- Risk Management and Internal Audit Officers
- Financial Analysts and Investment Banking Teams
- Compliance and Legal Counsel
- Supply Chain and Procurement Leaders
- Senior Executives involved in corporate strategy
Methodology
- **Scenarios:** Conducting a double materiality assessment for a technology company, prioritizing three key ESG risks for the coming year.
- **Case Studies:** Analyzing the ESG reporting of a competitor and identifying areas where their disclosure is weak or inconsistent with industry standards.
- **Group Activities:** Collaboratively drafting a TCFD-aligned risk mitigation plan for a company's most material climate-related transition risk.
- **Individual Exercises:** Selecting the appropriate SASB metrics for a specific industry sector and defining the data collection methodology.
- **Mini-Case Studies:** Rapid evaluation of a human rights issue in a conceptual supply chain and defining the social due diligence steps required.
- **Syndicate Discussions:** Debating the challenges of "greenwashing" and the need for external assurance on non-financial data.
- **Investor Presentation:** Preparing a slide deck to investors demonstrating the company's commitment to net-zero and human capital development.
Personal Impact
- Acquire high-demand expertise in ESG integration and reporting.
- Enhance career mobility into sustainability, investor relations, and risk management.
- Gain proficiency in complex global reporting frameworks (GRI, SASB, TCFD).
- Develop skills to translate non-financial data into strategic business value.
- Position as a strategic advisor for attracting sustainable investment capital.
- Improve ability to assess and mitigate long-term systemic business risks.
Organizational Impact
- Improved access to capital and lower cost of funding from ESG-focused investors.
- Enhanced corporate reputation and reduced risk of environmental or social crises.
- Better operational efficiency through resource management and waste reduction.
- Proactive compliance with emerging mandatory ESG disclosure regulations.
- More robust risk management by integrating non-financial threats (e.g., climate change).
- Improved talent attraction and retention through stronger corporate purpose.
Course Outline
Unit 1: Foundations and Strategic Context of ESG
Drivers and Materiality- The evolution of ESG: from corporate social responsibility (CSR) to integrated risk.
- The financial materiality of E, S, and G factors for long-term value creation.
- Key external drivers: investor demand, regulatory mandates, and consumer pressure.
- Methodology for conducting a materiality assessment and creating a materiality matrix.
- Understanding the concept of double materiality (impact on the company and the world).
Unit 2: Environmental (E) Risk and Management
Climate, Resources, and Pollution- Managing climate transition risks (policy, technology, market) and physical risks.
- Implementing the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).
- Strategies for decarbonization, water stewardship, and waste reduction.
- Managing biodiversity loss and land-use impacts in the supply chain.
- Compliance with environmental regulations and obtaining necessary permits.
Unit 3: Social (S) Risk and Human Capital
Labor, Community, and Diversity- Managing human capital risks: health, safety, and employee well-being.
- Ensuring fair labor practices, human rights, and supply chain due diligence.
- Strategies for promoting Diversity, Equity, and Inclusion (DEI) metrics.
- Community relations, social license to operate, and conflict resolution.
- Addressing product safety and quality in the context of consumer welfare.
Unit 4: Governance (G) Factors and Oversight
Integrity and Accountability- Board composition, independence, and effectiveness in ESG oversight.
- Executive compensation linkage to ESG performance metrics.
- Anti-corruption, anti-bribery, and political lobbying compliance.
- Shareholder engagement, proxy voting, and management accountability.
- Ensuring data integrity and assurance of reported ESG information.
Unit 5: ESG Reporting and Disclosure
Frameworks and Strategy- Detailed requirements of the Global Reporting Initiative (GRI) standards.
- Understanding the industry-specific metrics of the Sustainability Accounting Standards Board (SASB).
- Integrating the TCFD recommendations into annual financial filings.
- Designing the ESG data collection process, internal controls, and data assurance.
- Navigating emerging mandatory disclosure regulations (e.g., EU CSRD, SEC climate rules).
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