Finance as a discipline is defined by model-consistent judgment and inference under systematic risk. Environment, Social, and Governance (ESG) provides a particularly demanding context for this reasoning because it combines theoretical plurality with measurement divergence and specification sensitivity. This chapter examines how finance students internalize these disciplinary norms through global collaboration using global virtual exchange between universities in Germany and the US conducted in fall 2025. Drawing on a six-dimensional qualitative coding framework, it evaluated shifts in student reasoning from outcome-based narratives toward risk-adjusted, model-consistent judgment. It further shows how intercultural collaboration surfaced differences in robustness standards, risk tolerance, and interpretative thresholds, strengthening students’ ability to defend assumptions and interpret ambiguous results. The findings indicated that VE functions as a pedagogical intervention that operationalizes finance learning through observable reasoning practices, and contributes to business and management education by providing a SoTL-based approach to evaluating disciplinary learning in finance.