FIE459 Terms 2026

Key institutions, concepts and general terms for FIE459 Sustainable Finance (in an attempt to prepare for the MC exam this year)

SRI stands for…

Socially responsible investing

Difference between SRI+CSR and ESG?

CSR and SRI are actions, ESG is measurement

Drivers and trends of sustainable finance

Client demand, materiality, regulation

Double materiality

A sustainability concept requiring companies to report on both how environmental and social issues financially impact their business (outside-in) and how their own operations impact people and the planet (inside-out).

Examples of global regulatory pressure that encourage sustainable finance?

Paris Agreement (2015)

Sustainable Development Goals (2015)

Kunming-Montreal Global Biodiversity Framework (2022)

Examples of EU regulation that encourages sustainable finance?

European Green Taxonomy

Corporate Sustainability Reporting Directive (CSRD)

Sustainable Finance Disclosure Regulation (SFDR)

Do investors expect ESG to be profitable? (long answer)

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