Programme Content
Part 1: Sustainable Finance & ESG standards
History and evolution of sustainable finance.
ESG standards.
Risk mapping and impact assessment for ESG factors.
Sustainability-related financial tools.
Sustainable bonds: Green bonds, social bonds, and sustainability-linked bonds.
Sustainable loans: Sustainability-linked loans, green loans, and climate adaptation loans.
Understanding the role of finance for business sustainability.
Understanding sustainable finance (key concepts / ESG criteria).
Managing Sustainability Risks / Developing risk mitigation strategies.
Knowing the financial instruments that can fund sustainability activities.
Analyzing case studies of financing and investing in sustainable projects.
Part 2: Sustainability Reporting
Overview of sustainability standards:
- CSRD / ESRS
- IASB and IFRS-S
- Others: Global Reporting Initiative (GRI) and Task Force on Climaterelated Financial Disclosures (TCFD)
Focus on key issues:
- perimeter (group or value chain)
- materiality analysis (financial and impact)
- Scenario and targets
- KPI definition
- Stakeholder engagement
Connectivity between financial statements and sustainability:
- Compliance versus fair representation
- Consistency
- Sustainability assurance
Understanding the role of accounting for business sustainability.
Understanding the main types of disclosure and reporting approaches.
Setting up performance monitoring indicators / selecting and using relevant ESG KPIs
Communicating ESG performance: sustainability reports.
Analyzing the relationship between sustainability and financial statements
Part 3: Sustainability Performance
Introduction to Global Performance Management.
Environmental and Social externalities & Policy instruments for internalizing externalities: Taxes, subsidies, tradable permits, and regulation.
Monetization of externalities and Cost Analysis and Return on Investment (ROI) of sustainability Initiatives.
Designing and implementing sustainability metrics.
Social and Environmental assessment methodologies and tools.
Processes for continuous improvement.
Understanding the role of management control for business sustainability.
Analyzing the relationship between sustainability and financial performance.
Designing sustainability metrics that align with organizational goals.
Measuring and valuing environmental and social impacts.
Developing strategies to enhance the ESG performance of the organization.
Incorporating ESG criteria into decision-making process.
