PwC's "ESG oversight: The corporate director’s guide" updates an earlier version of the firm’s publication based on numerous recent developments and evolving market dynamics, practices and trends, and investor, regulatory, and other stakeholder expectations, in the ESG arena. A reader-friendly primer for directors on the ‘what’, ‘why,’ and ‘how’ of ESG oversight, the guide explains at an appropriately high - but sufficiently substantive – level, ESG terminology; ESG reporting; varying degrees and areas of focus by different types of investors and other stakeholders; ratings and rating agencies; widely consulted disclosure frameworks and standards; disclosure vehicles; and board oversight considerations.
The guide also includes a suggested division of ESG oversight responsibilities across the board and its key committees (page 28) and relevant benchmarking data from PwC's 2021 Annual Corporate Directors Survey, which we reported on here.
See also the Society’s and Thompson Hine’s “ESG Governance: Board and Management Roles & Responsibilities” and additional resources on our Sustainability/ESG page >>Board Oversight.
This post first appeared in the weekly Society Alert!