NACD Audit Committee Chair Advisory Council Brief: ESG's Rise on the Audit Agenda

In brief: In the spring of 2021, NACD, with KPMG and Sidley Austin, convened more than 45 audit committee chairs to discuss the emerging challenges and opportunities of ESG. The discussion covered data assurance, the most relevant ESG metrics for the audit committee, and the new priorities of the federal government around confronting climate change. Participants repeatedly emphasized that this is not only an important issue that boards must tackle for long-term value creation, but an issue on which action will increasingly be expected of them, if not regulated, by external and internal stakeholders.

This resource can provide your board with valuable insights:

• Understand how changes in the federal government’s regulation policy will impact the board’s approach to ESG.
• Learn best practices for board oversight of disclosure.
• Improve your understanding of how ESG oversight evolves within an organization.

Most relevant audiences: audit committee members, the full board