This handbook deals with the basic concepts and functions of socially responsible investment (SRI). Socially responsible investment concerns investments in companies based not only on financial criteria, but also on environmental, social, and governance criteria (environmental, social, governance — ESG). Because the concept of CSR is relatively new, it is referred to by many different names: "ethical", "sustainable", "green". However, although the terminology is not always the same, the concept and the objective of the ECA are essentially the same. This book is the first in the Greek language and refers to the introductory concepts of CSR and the ESG tripartite, ecological leverage, the correlation of ESG activities with economic-financial performance and, finally, the new forms of risks and the reasons why banks they must consider ESG risk factors in bank lending. The manual is addressed to undergraduate and postgraduate students of all majors, but also to executives of companies and financial organizations. Konstantinos Zopounidis is Professor and Associate Dean of the School of Production Engineering and Management. He is also the Director of the Financial Management Systems, Data Analysis and Forecasting Laboratories of the Technical University of Crete. Since 2012 he is Distinguished Research Professor at Audencia Business School (France). Marianna Eskadar is a PhD Candidate and a member of the Financial Engineering Laboratory at the School of Production Engineering and Management of the Technical University of Crete. There he teaches as a Laboratory Assistant in the undergraduate course Small and Medium Enterprises and Innovation, and Financial Engineering Exercises at undergraduate and postgraduate level.