Objectives On completion of this tutorial, you will be able to:

• Recognize why different ESG frameworks can yield different results when applied to the same company or asset
• Recognize the different global goals and principles in integrating sustainability
• Identify the different reporting frameworks that allow companies showcase their sustainability efforts and future objectives
• Identify the main conventional and tech-assisted ratings/indices
• Recall the legislative developments to support the sustainability transition
• Recognize how financial institutions can apply their own methodologies to the raw ESG data

Overview Environmental, social, and governance (ESG) frameworks are fundamental to supporting financial institutions rapid change toward sustainable development by facilitating the incorporation of ESG-related data into their analysis, product development, and strategic decision making. Further, these frameworks encourage more transparent reporting of ESG and nonfinancial data, allow for benchmarking and learning from others, and enable companies to track their positive (and negative) contributions to the environment and society. The purpose of this tutorial is to provide an overview of the important frameworks that exist, and how they might be useful to various audiences. Prerequisite Knowledge ESG Data & Ratings - An Introduction Tutorial Level: Introductory Tutorial Duration: 60 minutes