Overseeing environmental, social and governance (ESG) matters: A framework for boards
The focus on ESG matters is continuing to grow, with increased attention being paid by a wide variety of stakeholders. Boards need to be knowledgeable and engaged in the oversight of ESG matters.
Recognizing that this is a vast and complex area, this document provides a practical step-by-step approach and related resources that boards at any stage of their ESG oversight journey can benefit from in their oversight of ESG matters.
In fulfilling their oversight role, we expect that boards will need assistance from management. As a result, this framework can also serve as an important resource for management when engaging in discussions with boards regarding their oversight of ESG matters.