Topic outline

  • Classes

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      24.10. Monday: Introduction (Myllymäki) Folder
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      26.10. Wednesday: Sustainability themes + The reasons for and consequences of sustainability reporting (Myllymäki) Folder
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      27.10. Thursday: Sustainability reporting landscape (Myllymäki) Folder
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      2.11. Wednesday: Sustainability reporting quality (Myllymäki) Folder
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      3.11. Thursday: Future of sustainability reporting - interview with a guest (Myllymäki) Folder
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      9.11. Wednesday: Tutorial sessions (Myllymäki) Assignment
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      Mon 14.11.2022 / Value proposition, ESG issues and financial materiality I (Schiehll) Folder

      Topic: ESG Performance

      Learning goals:

      -          Recognizing financial materiality in the context of ESG information

      -          Understanding the link between ESG issues and business “value drivers”

      -          Familiarizing with SASB industry specific standard of your case company

      -          Identifying and building a financial materiality matrix for your case company

      -          Recognizing how ESG issues become financially material to corporations and their investors

      Teaching notes:             (Available in week 4)

      Before class recommended readings:  

      IRI_Transparency-to-Performance.pdf

      SASB Standard for the industry of your case company (Available on MyCourse with Assignments material)

      Other support material:  

      KPMG_materiality-assessment.pdf

      Materiality matters.pdf


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      Wed 16.11.22 / Value proposition, ESG issues and financial materiality (II) (Schiehll) Folder

      Topic: ESG Performance

      In class discussion based on your analysis of your case company, Assignment Part 1.

      Learning goals:

      In small groups, which are formed based on the company you analyzed, discuss, and corroborate your conclusions about:

      Your case company’s (strategy) value proposition

      Your case company’s operations impact people and planet:

      Your case company’s financially material issues


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      Mon 21.11.22 / ESG metrics and Performance Evaluation I (Schiehll) Folder

      Topic: ESG Performance

      Learning goals:

      ·         Understanding key metrics of Governance (G) quality: Ownership, Board of directors, Executive compensation

      ·         Identifying key performance metrics to assess Environmental (E) and Social (S) issues

      ·         Differentiating risks from opportunities (negative vs positive externalities)

      ·         Collecting data to measure performance on Environmental (E) and Social (S) issues

      ·         Analyzing data to evaluate performance on Environmental (E) and Social (S) issues

      Teaching notes:   (Available in week 5)

      Before class recommended reading:

      SASB Standard for the industry of your case company (available with the material for the assignment)

      jetblue-sasb-tcfd-2017.pdf

      Other support material:

      WEF_Creating_effective_climate_governance_on_corporate_boards.pdf

      ESG_risks_and_oppty_2019223.pdf


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      Wed 23.11.22 / ESG metrics and Performance evaluation II (Schiehll) Folder

      Topic: ESG Performance

      In class discussion based on your analysis of your case company, Assignment Part 2.

      Learning goals:

      In small groups, which are formed based on the company you analyzed, discuss, and corroborate your assessment about:

      Your case company’s Governance (G) structure

      Your case company’s Environmental and Social (E&S) performance

      Your case company key Environmental (E) and Social (S) performance metrics


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      Mon 28.11.22 / ESG ratings I (Schiehll) Folder

      Topic: ESG Performance

      Learning goals:

      .  Understanding ESG ratings and rankings: purpose, methodology and interpretation

      .  Using ESG data items, scores, and weights

      .  Integrating ESG scores into performance evaluation

      .  Linking ESG performance to financial performance

      .  Using ESG ratings for assessing a case company

      Teaching notes:   (Available in week 6)

       Before class recommended reading:

                  MSCI ESG Ratings Methodology - Executive Summary (2019).pdf

                  MSCI issues template.pdf

       Other support material:

                  2018-11_MSCI ESG Research_Insight_How Markets Price ESG.pdf

                 Why and How Investors use ESG Information?


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      Wed 30.11.22 / ESG ratings II (Schiehll) Folder

      Topic: ESG Performance

      In small groups, which are formed based on the company you analyzed, discuss, and corroborate your responses to the Part 3 of the assignment.

      Learning goals:

      Assessing ESG Performance of your case company

      Linking ESG and financial performance of your case company

      Before class recommended reading:

      2018-11_MSCI ESG Research_Insight_How Markets Price ESG.pdf


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Assignments