ESG Integration and Financial Analysis Training Course

Participants can identify and prioritise ESG issues with potential financial effects.

• Double materiality compared with enterprise-value materiality under ISSB reporting
• SASB materiality map used to identify industry-specific ESG topics
• Build an ESG materiality matrix from impact, likelihood and financial magnitude
• Time horizons aligned with budgeting, strategy, debt maturity and asset lives
• Stakeholder evidence tested against financial relevance and decision usefulness
• Documenting materiality judgements, assumptions, sources and unresolved information gaps

Participants can assess whether sustainability disclosures provide usable financial-analysis evidence.

• ISSB IFRS S1 requirements for sustainability-related financial disclosures
• IFRS S2 climate disclosures structured around governance, strategy and risk management
• GRI standards compared with investor-focused sustainability disclosure requirements
• ESRS reporting architecture, double materiality and value-chain disclosure boundaries
• TCFD recommendations applied to governance, strategy, risk and metrics
• Disclosure quality tests for scope, consistency, comparability and assurance
• Red flags in targets, baselines, exclusions, restatements and narrative claims

Participants can interpret emissions inventories and derive decision-relevant emissions metrics.

• GHG Protocol organisational boundaries: equity share, financial control and operational control
• Scope 1 emissions traced to combustion, process emissions and fugitive releases
• Location-based and market-based Scope 2 accounting compared carefully
• Scope 3 categories mapped to procurement, product use and financed activities
• Calculate emissions intensity using revenue, production, floor area and output
• Data-quality scoring for activity data, emission factors and estimation methods
• Assurance statements reviewed for coverage, limited assurance and qualifications

Participants can construct decision-focused climate scenarios using credible pathways and assumptions.

• Physical risk, transition risk and liability risk distinguished clearly
• NGFS scenarios compared by policy timing, temperature outcome and economic assumptions
• IEA pathways used for sector demand, fuel mix and technology assumptions
• Select baseline, orderly transition and delayed-transition scenario parameters
• Translate scenario variables into energy prices, demand, capex and margins
• Sensitivity analysis separates key drivers from secondary model assumptions

Participants can assess physical climate risks affecting assets, operations and financial performance.

• Acute hazards include floods, storms, wildfire and extreme heat
• Chronic hazards include water stress, sea-level rise and temperature change
• Asset-location screening using hazard maps, vulnerability and exposure data
• Estimate downtime, repair costs, insurance changes and revenue interruption
• Adaptation measures assessed through avoided losses and capital expenditure
• Physical-risk findings incorporated into asset lives and impairment testing

Participants can quantify transition-risk pathways and carbon-price exposure in financial forecasts.

• Policy instruments include emissions trading systems, taxes, standards and mandates
• Carbon-price exposure calculated from emissions volumes, allowances and pass-through
• Internal carbon prices compared with prevailing market and policy prices
• Stranded-asset risk assessed through utilisation, demand and asset-life assumptions
• Technology substitution analysed through cost curves, deployment rates and regulation
• Transition costs allocated between operating expenditure, capital expenditure and provisions

Participants can identify where ESG and climate factors affect reported financial statements.

• Revenue recognition risks arising from product standards and customer demand shifts
• Operating-cost effects from energy, water, carbon and remediation liabilities
• IAS 36 impairment indicators linked to climate assumptions and asset values
• IAS 37 provisions assessed for decommissioning, litigation and environmental obligations
• Useful lives and residual values revised for transition-related asset obsolescence
• Capital expenditure classified between maintenance, adaptation and decarbonisation projects
• Notes to accounts reviewed for assumptions inconsistent with climate disclosures

Participants can build ESG-adjusted forecasts and valuation assumptions using documented evidence.

• Forecast revenue using demand shifts, market access and low-carbon product premiums
• Model operating costs from energy efficiency, carbon prices and compliance requirements
• Capital expenditure schedules include transition investments and adaptation measures
• Working-capital assumptions reflect supply-chain disruption and inventory resilience
• DCF valuation adjusted through cash flows, terminal growth and discount-rate evidence
• Comparable-company analysis incorporates emissions intensity, transition plans and asset quality
• Valuation bridge documents base case, scenario cases and ESG adjustments

Participants can incorporate ESG and climate factors into borrower credit assessment.

• Credit transmission channels connect ESG risks with default probability and recovery
• Assess borrower cash flows under carbon-price, demand and physical-risk scenarios
• Collateral vulnerability tested for flood exposure, obsolescence and insurance availability
• Debt-service coverage ratios recalculated using transition-capex and margin assumptions
• Covenants designed around emissions targets, reporting duties and transition milestones
• Watchlist indicators identify deteriorating climate strategy, data quality and compliance
• Credit memoranda distinguish quantified impacts from qualitative management concerns

Participants can evaluate ESG exposures and portfolio actions using financial risk measures.

• Portfolio ESG objectives set through exclusions, integration, thematic allocation and stewardship
• Weighted average carbon intensity calculated using portfolio value and issuer data
• Financed emissions measured using PCAF attribution and data-quality scores
• Climate value-at-risk concepts tested against model assumptions and uncertainty
• Sector concentration reviewed against transition pathways and policy sensitivity
• Tracking error considered when applying ESG constraints to benchmark portfolios

Participants can design evidence-based engagement priorities and escalation actions.

• Board oversight assessed through climate competence, incentives and committee mandates
• Engagement objectives specify emissions, capex, disclosure and governance milestones
• SMART engagement plans assign owners, timelines, evidence and escalation triggers
• Proxy voting decisions linked to remuneration, transition plans and shareholder resolutions
• Escalation options include collaborative engagement, voting against directors and divestment
• Engagement records separate company commitments from independently verified progress

Participants can assess climate-finance instruments, structures and credibility of proceeds allocation.

• Green Bond Principles examined for use of proceeds and reporting
• Sustainability-Linked Bond Principles assessed through KPIs, targets and penalties
• Green Loan Principles compared with project finance and corporate-purpose facilities
• Additionality tested through baseline finance, project economics and counterfactual funding
• Climate finance cash flows modelled for grants, concessional debt and guarantees
• Second-party opinions reviewed for scope, methodology and material exclusions

Participants can analyse regulated carbon-market exposure and allowance-management decisions.

• Cap-and-trade mechanics: allowance allocation, surrender obligations and market clearing
• EU ETS compliance costs modelled from verified emissions and free allocation
• Allowance price drivers include scarcity, banking, policy changes and fuel switching
• Marginal abatement cost curves compare internal reductions with allowance purchases
• Hedging approaches address price risk, volume uncertainty and accounting treatment
• Compliance positions reconciled with emissions data, procurement plans and reporting deadlines

Participants can evaluate voluntary carbon credits using quality, risk and claims criteria.

• Carbon-credit lifecycle covers project design, validation, verification and retirement
• Additionality assessed through financial, regulatory, common-practice and barrier tests
• Permanence risk evaluated through reversal buffers, monitoring and contractual obligations
• Leakage analysis identifies displaced emissions beyond project boundaries
• ICVCM Core Carbon Principles used to assess credit integrity
• Claims hierarchy distinguishes emissions reductions, neutralisation and offsetting statements
• Registry records checked for serial numbers, retirement status and double counting

Participants can apply ESG financial-analysis methods to carbon-intensive business models.

• Power-sector analysis compares generation mix, dispatch economics and grid constraints
• Oil and gas transition assumptions test decline rates and methane exposure
• Cement analysis models clinker substitution, carbon costs and capture technology
• Steel pathways compare scrap availability, hydrogen costs and electricity demand
• Transport analysis considers fleet turnover, fuel standards and charging infrastructure
• Sector scorecards connect operational metrics with valuation and credit drivers

Participants can assess ESG financial drivers in asset-heavy and value-chain-dependent sectors.

• Real-estate energy performance linked to rents, occupancy and refinancing risk
• Building retrofits assessed using payback, energy savings and regulatory deadlines
• Agricultural exposure analysed through water, fertiliser, land-use and weather risks
• Deforestation risk traced through sourcing regions, suppliers and commodity certification
• Supply-chain mapping identifies concentration, human-rights and emissions hotspots
• Procurement contracts tested for data rights, audit provisions and transition requirements

Participants can establish controls for reliable ESG data, assumptions and analytical outputs.

• Data lineage maps source systems, calculations, approvals and reporting outputs
• Control matrices assign ownership for emissions, targets and financial assumptions
• Version control maintains traceable scenario inputs and model changes
• Reconciliation checks compare sustainability reports, financial statements and regulatory filings
• Estimation uncertainty disclosed through ranges, confidence ratings and sensitivity tests
• Model review separates calculation errors, judgement calls and evidence limitations

Participants can build, review and present a complete ESG-integrated investment or credit assessment with a documented recommendation.

• Define decision scope, mandate, financial objective and material ESG issues
• Compile financial statements, emissions data, transition plans and external evidence
• Build base-case forecasts with explicit ESG and climate assumptions
• Test valuation or credit resilience under selected climate scenarios
• Assess carbon-market exposure, financing terms and transition-plan credibility
• Prepare an evidence-backed recommendation, risk register and action priorities
• Present findings for peer challenge, committee review and documented revisions