Companies are increasingly expected to think through the relationship between ESG (environmental, social and governance factors) and financial risk and opportunity. In recent years, these expectations are being codified through regulations such as the Corporate Sustainability Reporting Directive and Climate Disclosure Rules as well as through voluntary reporting standards such as the International Sustainability Standards Board which are becoming the norm for discussing ESG with investors. This Master Class from the Yale School of Management will explore how companies are developing the controls, analysis and disclosures to meet these expectations including the rise of the “ESG Controller”.