The course “Performance Measurement and Environment, Society, and Governance Reporting” inherits the knowledge of the courses “Sustainable Development” and “Managerial Accounting” to help learners continue to develop their understanding in the field of managerial accounting and sustainable development investment. Topics covered in this course include designing a management control system, measuring performance in a decentralized organization, introducing ESG activities, introducing the three elements of environment, society, and governance, and techniques for analyzing, integrating, valuing, and reporting on ESG. This course not only trains learners to become management accountants who prepare ESG reports, but also helps learners become effective users of ESG information to bring added value to the organization.