Environmental, Social, and Governance (ESG) Disclosure for Financial Decision-Making
50mBeginner2025-03-24
Authors

Corporate Finance Institute (CFI)
Course details
Environmental, social, and governance (ESG) performance is rapidly becoming a key indicator of a company’s ability to compete. Now, more than ever before, it’s crucial to be able to work with ESG issues to inform financial decision-making. In this course, designed by Corporate Finance Institute (CFI), discover the core concepts of ESG disclosure and why it’s essential, along with the basics of high-quality disclosures. Explore examples of both investor- and public-facing reporting frameworks before diving into recent reporting trends. Differentiate between quantitative and qualitative disclosures to better understand the use cases, objectives, and impacts of different disclosure methods. Learn how to prepare, position, and evaluate ESG disclosure to meet the expectations and requirements of a variety of stakeholders. Ideal for investment professionals, management consultants, and financial analysts, this course equips you with the skills required to make better decisions with ESG.
Learning objectives
Explain the key concepts behind ESG disclosure.
Define and evaluate the use cases, objectives, and impacts of quantitative and qualitative disclosure methods.
Prepare and position ESG disclosure to meet a variety of requirements from investors, policymakers, customers, and rating agencies.
Interpret ESG disclosure and disclosure quality to identify how stakeholders evaluate ESG risk and opportunity.
Compare two companies’ disclosures in a case study using real, publicly available information.
Learning objectives
Explain the key concepts behind ESG disclosure.
Define and evaluate the use cases, objectives, and impacts of quantitative and qualitative disclosure methods.
Prepare and position ESG disclosure to meet a variety of requirements from investors, policymakers, customers, and rating agencies.
Interpret ESG disclosure and disclosure quality to identify how stakeholders evaluate ESG risk and opportunity.
Compare two companies’ disclosures in a case study using real, publicly available information.
Skills covered
Sustainable Business StrategyBusiness Analysis and StrategyOne-Off
Concepts
0. Introduction
- 01 - ESG disclosure course introduction
1. Fundamentals of ESG Disclosures
- 02 - What are ESG disclosures
- 03 - Understanding greenwashing - Misleading environmental claims
- 04 - Why are ESG disclosures important
- 05 - Understanding ESG disclosure audiences
- 06 - Attributes of high-quality disclosures
- 07 - ESG reporting attributes
- 08 - Investor-facing ESG reporting frameworks
- 09 - Public-facing ESG reporting frameworks
- 10 - Emerging trends in ESG reporting
- 11 - Emerging trends in ESG reporting, continued
2. Quantitative and Qualitative Disclosures
- 12 - Disclosure categories in ESG
- 13 - Quantitative disclosures in ESG
- 14 - Qualitative disclosures in ESG
- 15 - ESG disclosures and ratings
3. Writing and Interpreting Disclosures
- 16 - Preparing ESG disclosures
- 17 - The evolution of sustainability reporting
- 18 - Guiding principles for effective ESG disclosures
- 19 - Best practices for managing ESG disclosures
- 20 - Interpreting disclosure quality
- 21 - Benchmarking company performance
- 22 - Developing ESG priorities
- 23 - Leveraging ESG disclosures
4. Case Study
- 24 - ESG disclosure case study
Conclusion
- 25 - ESG disclosure course summary
Related courses
- Environmental, Social, and Governance (ESG) Fundamentals for Financial Decision-Making
- ESG for Commercial Lenders
- ESG Disclosures and Compliance
- Analyzing and Reporting Environmental, Social and Governance Data
- Corporate Finance: Environmental, Social, and Governance (ESG)
- Introduction to ESG: Environmental, Social, and Governance
- How to Start an ESG Program
- Utilizing AI to Achieve Sustainability and ESG Outcomes
Related learn paths
- Sustainability Transformation for Leaders
- Improve Your Sustainability Skills
- CFI Corporate Finance Foundations Professional Certificate
- Career Essentials in Sustainable Tech by Microsoft and LinkedIn
- Accounting Foundations Professional Certificate by Xero
- Technical Literacy and Future Readiness for Senior Executives
- DEI Accountability for Managers
- Master Digital Transformation