The course “Performance Measurement and Environment, Society, and Governance Reporting” provides guidance on techniques for assessing management responsibilities at decentralized organizations and analyzing risks and opportunities related to sustainability issues through the lens of environmental, social, and governance (ESG) factors to understand their impact on financial performance. Learners gain an understanding of ESG reporting frameworks and standards and are able to develop the necessary skills related to ESG analysis, valuation, and integration into managing sustainable investment strategies that align with its corporate goals. Upon successful completion of this course, learners are able to obtain enough substantive knowledge to study and to participate in examinations to qualify for international recognition, such as the “Certificate in sustainability reporting” of the ACCA Association or the “Fundamentals of Sustainability Accounting (FSA) Credential” of the SASB organization.