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

• Define environmental factors and identify how they impact corporate performance
• Define social factors and identify how they impact corporate performance
• Define governance factors and identify how they impact corporate performance
• Recognize the role that ESG analysis can play in identifying investing and lending risks and opportunities

Tutorial Overview Environmental, social, and governance (ESG) factors can have a profound impact on corporate performance and financial returns. Understanding these factors and how they may influence companies and markets can help financial market participants enhance their returns and reduce their risk. This tutorial defines ESG factors and explores case studies that illustrate their impact on companies and financial returns. Prerequisite Knowledge ESG - Primer Tutorial Level: Intermediate Tutorial Duration: 70 minutes