This course is planned to provide 14 classes. The first class is an overview of ESG. The second to fifth classes are focused on environment (E), including: climate and global change, resource management, biosphere and environmental management system; the sixth class to the ninth class is concentrated on society (S), including: human rights and labor, socio-cultural theory, social impact and community participation, and sustainable supply chain management; the tenth to thirteenth classes are lectured on (G), including: : policies and regulations, governance and management, sustainable investment and finance, and sustainable assessment and rating; the fourteenth lesson talks about the integration of ESG into sustainable development.

ESG stands for environment, society and governance, and ESG helps promote sustainable business practices. Companies do this by considering the environmental and social impact of their operations, which is critical to combating climate change and protecting natural resources for future generations. ESG also addresses social issues such as employee welfare, diversity and community involvement, and companies can have a positive impact on society, enhance their reputation, and attract socially conscious consumers and investors. In addition, by implementing strong governance practices, companies can not only ensure transparency, accountability and ethical decision-making but also build trust among stakeholders. For governments and industries, understanding the theory and practice of ESG is crucial to align policies and regulations with sustainable development goals, provide incentives for responsible business practices, and make the environment more sustainable and society more inclusive. It is concluded that ESG stands for environment, society and governance, which is a set of criteria that a company or organization can use to assess its social and environmental impact. Governments and industries must seriously consider the importance and significance of ESG because they have a significant impact on society, the environment and the economy, practicing ESG helps sustainable development, reduces risks, improves company reputation, and attracts investors and consumers who value sustainable practices.