In the modern economy, environmental, social and governance (ESG) issues are critical in long-term value creation for all kinds of business. Directors must take a consistent approach to sustainability issues by conducting robust corporate culture and governance structure revamp, materiality assessment, impact assessment, risk management, and reporting their performances in a decision-relevant way. Effective ESG oversight is now well recognised as a key core competency of the board of directors. This course examines how the board of directors and senior management should (1) incorporate the fundamental ESG factors into their decision-making processes in order to drive value creation for the benefit of both shareholders and key stakeholders; and (2) work out the best approaches to reporting sustainability performance.