This volume provides comprehensive coverage of ESG (Environmental, Social, and Governance) principles, offering an exhaustive examination of foundational concepts, specific factors, and their integration into investment analysis, ensuring a holistic understanding of the subject. It places a strong emphasis on the ethics of investing, exploring the importance of aligning investments with personal and societal values, which enriches the reader's ethical perspective. Practical insights are provided through real-world examples and case studies, making the content more relatable and actionable. The textbook also introduces cutting-edge concepts such as Corporate Digital Responsibility and ESGD reporting, preparing readers for future developments in ESG practices and keeping them ahead of industry trends. Detailed examinations of various global ESG reporting frameworks and standards, like GRI, IR, SASB, IISB, and ESRS, equip readers with the knowledge to choose the most appropriate methods for their needs. Emphasizing the seamless integration of ESG factors into traditional investment analysis, the book enhances readers' analytical skills and demonstrates how ESG considerations can be incorporated into all aspects of investment decision-making. Additionally, by addressing contemporary issues like greenwashing and bluewashing, it makes readers aware of the ethical challenges in ESG reporting and communication, equipping them to navigate these complexities effectively.

Key takeaways include an in-depth understanding of ESG principles and their impact on investment decisions, insights into ethically integrating ESG considerations into investment strategies, and practical application skills through case studies. The forward-looking content ensures readers are prepared for future trends in ESG reporting and investing, including the impact of new technologies. Familiarity with various global standards allows readers to select suitable methodologies for their contexts. The focus on holistic integration of ESG factors improves analytical capabilities, making readers adept at identifying ESG risks and opportunities.

This ESG investment and reporting book is intended for a diverse audience spanning academia, professionals, and classrooms alike. Academically, it serves as a comprehensive resource for students studying finance, business management, sustainability, or related fields, offering in-depth insights into the integration of Environmental, Social, and Governance (ESG) factors into investment strategies and reporting practices. Professionals in finance, investment management, corporate governance, sustainability consulting, and ESG reporting will find it invaluable for enhancing their understanding and practical application of ESG principles in their respective industries. Additionally, educators can leverage this book as a teaching tool in university courses focusing on sustainable finance, corporate governance, or ESG investing, providing students with practical knowledge and real-world examples to enrich their learning experience.

Autorentext

DR. NATALIIA TKALENKO

DSc., Prof. Nataliia Tkalenko is an accomplished Investment and Project Management professional with a rich academic background. Over the course of 25 years, she has devoted her time to extensive research, academic study, resulting in more than 80 publications. In addition to her academic accomplishments, Nataliia Tkalenko possesses practical expertise in Project Management. Her professional experience enhances her ability to bridge theoretical knowledge with real-world applications. Professor Tkalenko is the author of three textbooks, notably "Investment Management," which has gained widespread adoption in Ukrainian universities. Her publications are recognized for their contribution to the field and their relevance in academic settings. Notably, in 2018, Professor Tkalenko received the prestigious title of Honoured Worker of Science and Technology through the Decree of the President of Ukraine, acknowledging her outstanding achievements and dedication to her field. Furthermore, Professor Tkalenko actively participates in international research projects, demonstrating her commitment to global academic collaboration. Nataliia Tkalenko continues to be deeply engaged in her research endeavors, ensuring that her work remains at the forefront of academic exploration and contributing to the global discourse in her field.

DR. KULLAPA SORATANA

Dr. Kullapa Soratana, Associate Professor at Naresuan University, Thailand, specialized in life cycle assessment, sustainability, and environmental science. She earned her Ph.D. in Civil and Environmental Engineering, focusing on Sustainability and Green Design, from the University of Pittsburgh, USA, in 2012. With a Master's in Environmental and Hazardous Waste Management and a Bachelor's in General Science from Chulalongkorn University, Thailand, Dr. Soratana demonstrates a strong commitment to sustainability. Her significant contributions include diverse academia topics, including life cycle assessment, and sustainable tourism development. Published in prestigious journals like "Nature Nanotechnology", "Environmental Science & Technology" and "Journal of Cleaner Production", her research attests to her expertise. As an educator, she imparts knowledge through courses such as "Sustainable Logistics and Supply Chain", and "Life Cycle Thinking - A pathway to a sustainable supply chain."

DR. MARISA LAOKULRACH

Assistant Professor Dr. Marisa Laokulrach received her Bachelor Degree in Business Administration (majoring in Finance and Banking), and MBA from Assumption University. She obtained Ph.D. in Public Administration (Development Management) from National Institute of Development Administration. Currently, Marisa is a Vice Dean of Academic Affairs and a full-time lecturer at The International College of National Institute of Development Administration (ICO NIDA), Thailand. She has been working at ICO NIDA for 6 years with teaching experience in the subjects of Financial Management, and Business and Strategic Management for master's degree Program, and Budgeting and Financial Management for Ph.D.

Program. She had been a full-time lecturer at Martin de Tours School of Management and Economics, Assumption University for 8 years before joining ICO NIDA. She is also a guest lecturer for finance-related subjects in different countries for instance Chongqing Technology and Business University, Chongqing Technology and Business University (CTBU) in China, Arshad Ayub Graduate Business School, Universiti Teknologi MARA (UiTM) in Malaysia, and RheinMain University of Applied Sciences in Germany. Her teaching areas include Financial Investment and Portfolio Management, Financial Management, and

Budgeting. Her research areas include Investment and Portfolio Management, Equity Market, Corporate Financial Management, and Sustainable Finance.

DR. MARTA MIRANDA GARCÍA

PhD in Economics and Business Administration from the Rey Juan Carlos University Degree in Economics

and Business Administration. Associate Professor at the University Pablo de Olavide, Spain. Associate Professor at the Rey Juan Carlos University (URJC;). Department of Financial Management. 2014- 2021. Associate Professor at the Complutense University of Madrid (UCM;). Department of Financial Management de 1999-2012. Professor of the Centre for Advanced Studies Felipe II (UCM). 2000-2016. Sub-Director of the Cooperative School of the Complutense University of Madrid until 2010. Expertise in participatory enterprises such as cooperatives. Main research areas: Model cooperative, artificial intelligence applied to the business and finance small business micro. In general, the use of artificial intelligence techniques to solve economic and financial problems.

DR. MICHAELA BEDNÁROVÁ

Dr. Michaela Bednárová, Assoc. Prof. at University Pablo de Olavide, Spain. PhD in M…