This report explores the evolving relationship between ESG, capital markets, and corporate finance. It argues that CFOs and corporate finance teams will play a critical role in integrating ESG risks and opportunities into corporate strategy and operations.

By proactively responding to ESG risks and opportunities and improving ESG performance, CFOs have an opportunity to gain competitive advantage and capitalize on a broad range of new sustainable finance instruments. Sustainability-linked bonds and sustainability- linked loans have experienced exponential growth in recent years, and their uptake is expected to continue to expand at a rapid pace.