This module introduces the concept of sustainability and sustainable development, emphasizing the balance between economic prosperity, social inclusion, and environmental care. It explores the UN Sustainable Development Goals (SDGs), the ESG framework with its environmental, social, and governance pillars, and the role of corporate governance, risk management, and ethical practices. Students will study the EU Corporate Sustainability Reporting Directive (CSRD), ESG ratings, and evaluation models such as those from LSEG Data and Bloomberg. The module also examines the relationship between ESG factors and financial performance, using case studies to highlight the need for transparency, comparability, and reliable methodologies for investors seeking to link ESG insights with value creation.