Environmental, Social, and Governance (ESG) Investment and Reporting

This volume provides comprehensive coverage of ESG (Environmental, Social, and Governance) principles, offering an exhaustive examination of foundational concepts, specific factors, and their integration into investment analysis, ensuring a holistic understanding of the subject. It places a strong emphasis on the ethics of investing, exploring the importance of aligning investments with personal and societal values, which enriches the reader's ethical perspective. Practical insights are provided through real-world examples and case studies, making the content more relatable and actionable. The textbook also introduces cutting-edge concepts such as Corporate Digital Responsibility and ESGD reporting, preparing readers for future developments in ESG practices and keeping them ahead of industry trends. Detailed examinations of various global ESG reporting frameworks and standards, like GRI, IR, SASB, IISB, and ESRS, equip readers with the knowledge to choose the most appropriate methods for their needs. Emphasizing the seamless integration of ESG factors into traditional investment analysis, the book enhances readers' analytical skills and demonstrates how ESG considerations can be incorporated into all aspects of investment decision-making. Additionally, by addressing contemporary issues like greenwashing and bluewashing, it makes readers aware of the ethical challenges in ESG reporting and communication, equipping them to navigate these complexities effectively.

Key takeaways include an in-depth understanding of ESG principles and their impact on investment decisions, insights into ethically integrating ESG considerations into investment strategies, and practical application skills through case studies. The forward-looking content ensures readers are prepared for future trends in ESG reporting and investing, including the impact of new technologies. Familiarity with various global standards allows readers to select suitable methodologies for their contexts. The focus on holistic integration of ESG factors improves analytical capabilities, making readers adept at identifying ESG risks and opportunities.

This ESG investment and reporting book is intended for a diverse audience spanning academia, professionals, and classrooms alike. Academically, it serves as a comprehensive resource for students studying finance, business management, sustainability, or related fields, offering in-depth insights into the integration of Environmental, Social, and Governance (ESG) factors into investment strategies and reporting practices. Professionals in finance, investment management, corporate governance, sustainability consulting, and ESG reporting will find it invaluable for enhancing their understanding and practical application of ESG principles in their respective industries. Additionally, educators can leverage this book as a teaching tool in university courses focusing on sustainable finance, corporate governance, or ESG investing, providing students with practical knowledge and real-world examples to enrich their learning experience.

TABLE OF CONTENT. - PREFACE. - ACKNOWLEDGEMENTS. - INTRODUCTION TO ESG APPROACH. - ENVIRONMENTAL FACTORS IN ESG INVESTING. - SOCIAL AND CORPORATE GOVERNANCE FACTORS IN ESG INVESTING. - ESG INTEGRATION IN INVESTMENT ANALYSIS. - ESG DATA AND METRICS. - IMPACT INVESTING AND THE EFFECTIVENESS OF SUSTAINABLE FINANCE. - ESG REPORTING AND COMMUNICATION. - INDEX.