Sustainable Finance and ESG Impact

As global environmental and social challenges intensify, sustainable finance has become essential to shaping responsible and resilient economic growth. This module introduces the core principles and applications of sustainable finance, focusing on the integration of Environmental, Social, and Governance (ESG) standards into financial and corporate decision-making.

Through this course, you will:

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.

Unveiling ESSEC's distinctive online learning approach

Particular importance is given to the selection of resources and dynamics to maximize the learning experience, participant commitment, and engagement. Peer learning and evaluation empower professors to focus on high-value activities. During designated class time, professors ensure full comprehension or present practical cases. Scheduled synchronous webinars provide dedicated interaction opportunities.

Teamwork and Top-Level Peer Learning: ESSEC Online promotes collaboration where participants engage in peer learning and teamwork, enhancing their understanding and building essential communication and problem-solving skills

100% Online Lectures: All lectures are delivered entirely online, offering flexibility for participants to access high-quality content from anywhere, fitting their studies around personal and professional commitments

Individual Academic Coach: Each participant is paired with an academic coach who provides personalized guidance and support, helping tailor the educational experience to their unique needs and goals

Weekly Live Sessions: offer real-time interaction with professors, deepening understanding, addressing questions, and discussing practical applications to enrich the online learning experience.