Skip to content
NTPU AI Learn

DS 105 · Module 3

Sustainable Finance Decision Lab

Core question: can AI distinguish sustainable value from sustainable claims?

Start Section 1
  • Duration60 min
  • LevelFoundation
  • PrerequisiteModules 1 and 2 recommended
0 / 6 completed
Sync my progressJoin a session to keep progress across devices and share it with your instructor

Info

After you join, your completed lesson numbers are sent to your instructor together with your learner code, so they can see your progress. Use the codes your instructor gave you, and do not enter your name, company secrets or other personal data. Progress is kept with the rest of that session's data.

Learning objectives

  • Distinguish ESG data from a sustainable-finance decision
  • Explain taxonomy/alignment/transition at a foundation level
  • Inspect sustainability claims against multiple evidence sources
  • Identify greenwashing risk
  • Make a conditional recommendation with confidence and evidence gaps

ESG Data Is Not the Decision

8 min

ESG Data Is Not the Decision

Learning objective: distinguish ESG data from a sustainable-finance decision. This section does not repeat DS 101's Python analysis workflow.

From ESG data to capital-allocation judgment
  1. ESG / climate / transition data
  2. sustainability evidence
  3. financial risk / opportunity
  4. capital-allocation judgment

Info

Core question: what evidence would justify allocating capital?
Check yourself

Which statement is most accurate?

Which statement is most accurate?

Key takeaway: ESG/climate data is a starting point for evidence, not the decision itself : analysis and capital-allocation judgment still have to follow.

Sustainable, Aligned, Transition, Impact

10 min

Sustainable, Aligned, Transition, Impact Claims

Learning objective: explain sustainable, aligned, transition and impact-claim terms at a foundation level, without diving into standards detail.

  • Green finance
  • Sustainable finance
  • Transition finance
  • Taxonomy / eligibility / alignment
  • Impact claim

Warning

Important nuance: a "green" label is not proof by itself; a high-emission company can still have a transition-finance case; a sustainability claim requires criteria and evidence, not the label alone.
Check yourself

Which statement is most responsible?

Which statement is most responsible?

Key takeaway: A "green" label is not proof; a sustainability claim must be backed by criteria and evidence.

Sustainable Finance Evidence Stack

12 min

Sustainable Finance Evidence Stack

Learning objective: learn the evidence categories in sustainable finance, and practice separating decision-relevant evidence from merely descriptive evidence.

Sustainable finance evidence categories
CategoryExamples
FinancialRevenue, debt, CapEx
EnvironmentalGHG emissions, energy, water
TransitionTargets, transition plan, CapEx allocation
ExternalControversies, news, litigation/regulatory signals
Physical climateFlood, heat, location exposure

Info

Learner question: which evidence is decision-relevant, and which is merely descriptive?
Check yourself

In the sustainable finance evidence stack, what is most typical of the "transition" category?

In the sustainable finance evidence stack, what is most typical of the "transition" category?

Key takeaway: The sustainable finance evidence stack spans financial, environmental, transition, external and physical-climate dimensions; decide which are relevant before judging.

Greenwashing Detection Lab

15 min

Greenwashing Detection Lab

Learning objective: use multi-source simulated evidence to inspect whether a "carbon-neutral" claim holds up.

Case claim

"We are a carbon-neutral company."

Warning

Simulated-data notice: this is simulated teaching data. All companies, events and values are fictional and do not represent real companies, investment products or market conditions. Nothing here constitutes investment advice.
  • An emissions trend that is improving but not yet zero
  • Substantial reliance on carbon offsets
  • An unclear Scope 3 boundary
  • A strong public claim
  • A CapEx plan showing partial transition effort
  • One controversy
  • One missing assurance field
AI/learner classification
ClassMeaning
VERIFIEDSupported by independent, specific evidence
PLAUSIBLEDirectionally reasonable but not fully verified
UNSUPPORTEDLacks sufficient evidence
CONTRADICTEDConflicts with other evidence
NEEDS MORE EVIDENCECurrent evidence is insufficient to judge
Check yourself

Which pattern creates the strongest greenwashing concern?

Which pattern creates the strongest greenwashing concern?

Key takeaway: A sustainability claim must be checked item by item against multi-source evidence, not judged by its wording alone.

Human Decision Gate

10 min

Human Decision Gate

Learning objective: make a human decision with a stated confidence level and conditions when evidence is incomplete.

  • Proceed
  • Proceed with Conditions
  • Need More Evidence
  • Reject

Info

The learner must state: evidence used, uncertainty, risk, and confidence (High/Medium/Low).

Warning

Financial safety reminder: this course teaches evidence and decision literacy. It does not provide personalized investment advice. Real financial decisions require applicable regulation, authoritative data, professional advice where appropriate, and individual risk assessment.
Check yourself

Evidence is promising but key Scope 3 data and assurance are missing. Best decision?

Evidence is promising but key Scope 3 data and assurance are missing. Best decision?

Key takeaway: Deciding under uncertainty still requires explicitly stating evidence, risk and confidence level, rather than skipping these steps to reach a conclusion.

Core Exercise: Sustainable Finance Claim Audit

5 min

Core Exercise: Sustainable Finance Claim Audit

Learning objective: complete this module's core exercise, consolidating claim, criteria, evidence and human decision.

  • Claim
  • Criteria
  • Supporting Evidence
  • Contradicting Evidence
  • Missing Evidence
  • Greenwashing Risk
  • AI Assessment
  • Human Decision
  • Confidence
  • Conditions / Next Evidence

Done

Completing this exercise counts as Core Exercise 3 (ds105-m3-sustainable-finance-claim-audit). After all three core exercises, go to the Apply page to complete the AI Financial Intelligence Canvas.

Key takeaway: Module summary: sustainability is an evidence question, not a label question.

Save as PDF

What next?