This program will help directors and senior management understand the interplay between Impact Investing and environmental, social and governance (ESG) factors; the key issues in these areas that international investors focus on; and how companies should be credibly positioned on these matters.

Impact investing seeks to support and drive change specifically on environmental and social (E&S) matters. It moves beyond negative screening on businesses to seeking out companies advancing in E&S areas. However other investment strategies may also incorporate ESG criteria in stock selection, which is increasingly common given the investment mandates of asset management firms. Companies need to be aware of the relevant ESG criteria to avoid being excluded from ESG funds, and to be actively advancing E&S issues to be eligible for Impact Investing strategies.

There is an alphabet soup of strategies and related criteria in this area, including socially responsible investing (SRI), corporate social responsibility (CSR) and frameworks that range from the Task Force on Climate-Related Financial Disclosure (TCFD) to the recently established International Sustainability Standards Board (ISSB). Understanding these frameworks will help companies focus on what really matters for investors as well as meaningful corporate reporting.

Within ESG, the program will elucidate the significance of E&S in relation to governance (G) and identify some of the root causes of greenwashing.