Environmental, Social and Governance Rep

The ESG Reporting course explores the ever‐evolving global Environmental, Social and Governance (“ESG” — also referred to as Corporate Sustainability/Responsibility) reporting environment and the standards and frameworks used by companies to report on ESG performance, or non‐Financial Reporting. We will explore the market drivers that generate the demand for ESG reporting, key areas of focus for investors and other capital providers, regulatory activities and the intersection of ESG reporting with traditional corporate financial reporting. This course will provide an understanding of the various frameworks for sustainability reporting and how reported ESG information can be used to inform investment decisions and direct corporate strategic and capital allocation choices. We will cover the main reporting frameworks, including the Task Force for Climate‐Related Financial Disclosures (TCFD), the Global Reporting Initiative (GRI) and the ISSB, among others, as well as regulatory mandates that govern sustainability reporting. The course will focus on reporting used for investment and business strategy decisions as contrasted with public policy decisions.