Exploring Non-Financial Sustainability Performance

What you'll learn
Explore the overall concept of environmental, ethical, social and governance (EESG) sustainability performance.
Explore environmental, ethical, governance, and social sustainability performance and its KPIs.
Explore environmental, ethical, governance, and social reporting, auditing, and assurance.
Explore the relationship between EESG performance and firm value.
Requirements
No Advanced Preparation or Prerequisites are needed for this course, but completion of the other courses in this series will be helpful.
Description
In the previous course we examine financial/quantitative economic sustainability performance (ESP). In this course, we discuss non-financial/qualitative environmental, ethical, social, and governance (EESG) sustainability performance, better known as corporate social responsibility (CSR).Corporate social responsibility is considered an integral component of non-financial corporate sustainability performance. EESG activities can be viewed as activities that contribute to shareholder value creation or regarded as costly activities with a cost that is immediate and tangible and related benefits which may not materialize in the short-term and are often non-measurable. EESG activities are typically considered externalities beyond activities relevant to financial/economic sustainability performance and which can be viewed positively or negatively by shareholders.Examples of positive externalities are diversity and independence of the board of directors, majority voting by shareholders, executive compensation linked to performance based on "say on pay" and "pay for...

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