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ESG: Board Oversight & Disclosure Examples

By Randi Morrison posted 10-19-2020 09:19 PM

  

DFIN's "Board Oversight of ESG – NOW!" benchmarks these and other significant changes in ESG management and oversight year-over-year based on webinar participant polling Q&A, with 155 webinar attendees responding to the polling questions in 2020 and 100 responding in 2019:

  • 73% of respondents in 2020 said their boards provide ESG oversight, compared to 56% who responded this way in 2019.
  • 43% of respondents said their companies conducted a materiality assessment to inform their understanding of the company's ESG risks, compared to 26% who responded this way in 2019.
  • 64% of respondents reported issuing ESG reports this year compared to 51% indicating as such last year.

Sample disclosures from 2020 proxy statements (accessible with one click) cover the full gamut of ESG issues including board and management oversight/governance structure; relevant director skills and attributes; programs and policies; goals and metrics; commitments, achievements, and strategy alignment; adherence to established frameworks; compensation metrics and weightings; and much more. 

          See our prior report: "Proxy Disclosure: Samples Galore!" This post first appeared in the weekly Society Alert!

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