We've heard Corporate Responsibility professionals talk about the "triple bottom line" for years, but how well does the profit portion of that bottom line align with finance professionals' perspectives? This session brings together researchers, ratings agencies, investors, and corporations to talk about how they define material Environmental, Social, and Governance (ESG) issues within their organizations as a basis for strategic decisions. The perspectives will reveal gaps and opportunities for different players in the ESG investing supply chain to collaboratively ensure their efforts affect the triple bottom line, mainly through companies' stock price and cost of capital.