Track 04 · Intermediate

ESG and Green Finance

This track explains what ESG means, how companies report sustainability information, and how green, social and sustainability bonds work. You will walk through the practical steps of a green bond issue from the issuer's perspective, then look at the same topics through the eyes of an investor who wants to avoid greenwashing. The content is for educational purposes only and does not constitute investment advice.

1 course 5 lessons 1 h 10 min reading time Issuers and investors

What you will learn

  • Explain the E, S and G pillars and the concept of double materiality with concrete examples.
  • Recognize the main international reporting frameworks: GRI, IFRS S1/S2 (ISSB) and ESRS in the context of the CSRD.
  • Distinguish between Scope 1, 2 and 3 emissions and calculate simple indicators such as emissions intensity.
  • Compare green bonds, social bonds, sustainability bonds and sustainability-linked bonds.
  • Describe the steps of issuing a green bond: the financing framework, external review, allocation of proceeds and reporting.
  • Apply ESG investment strategies and identify the typical warning signs of greenwashing.

Syllabus