ESG Oversight Resource Center

Explore Environmental, Social and Governance (ESG) resources for the latest information to help boards engage with sustainability and social responsibility initiatives.

Understanding ESG

COP27: Five Key Takeaways for Corporate Directors Is ESG Receiving Sufficient Attention in North America? Governing to Make ESG Disclosures Fun and Profitable What Should Boards Do to Ensure ESG Accountability? What a Proposed SEC Rule on Climate Risk Disclosure Could Mean for Your Board Day of Reckoning: SEC Votes 3–1 to Propose New Climate Disclosure Rules Boards Face Pressure to Act on Climate Change Director FAQ: Climate Governance What Directors Need to Know About ESG The Board’s Role in ESG Director FAQ: Climate Governance 2022 Governance Outlook: Projections on Emerging Board Matters Five priorities to build trust in ESG (EY - Global) ESG Terminology (Paul Weiss) Glossary of Climate Terms (Climate Governance Initiative) Primer on Climate Change: Directors’ Duties and Disclosure Obligations (Climate Governance Initiative)

Effective Oversight Practices

Ensuring the Credibility of Reported ESG Information ESG and the Board’s Governance Role Climate Change and Climate Risk Oversight Guide (Embedding Project) Three Climate Lessons From NACD Summit 2022 ESG Puts Audit Committee Oversight of Management’s Disclosure Committee in the Spotlight 2022 NACD Board Practices And Oversight Survey—ESG: Compare and Contrast Among Public and Private Companies How Resilient Is Your Business to Nature Loss? Practicing Responsible Climate Policy Engagement in 2022 Survival of the Fittest Requires Extreme Adaptation How to Make Your 2022 Climate Resolutions Stick Board Committees Are Key to Embedding ESG Restoring Trust Around ESG Initiatives Through Process Tying CEO pay to carbon emissions works. More companies should try it (CNN Business) Understanding Nonfinancial Metrics Director Essentials Audit Committee Considerations for ESG Reporting (KPMG) Sustainability Committee Charter Tool Governance Challenges 2022: Climate Governance The impact of technology on climate oversight: what board directors need to know (PwC) ESG in the Boardroom: Getting oversight right (Corporate Secretary) From Ribbon Cutting to Ritual: ESG on the Board Agenda

Disclosure Practices

EU Corporate Sustainability Reporting Directive — What Do UK- and U.S.- Headquartered Companies Need to Know? (Sidley) Navigating Sustainability Reporting Frameworks How Boards Can Ensure the Accuracy and Quality of ESG Data SEC Sustainability Disclosure Search Tool (Ceres) A Guide to Implementing SASB Standards (SASB) ESG Reporting and Non-GAAP Measures in Incentive Compensation Plans Sample Charter for a Sustainability Committee Corporate reporting is evolving: The boardroom approach to ESG is driving change from the top (World Economic Forum) Making ESG a reality takes focus, data and disclosure: Opportunities and challenges for not-for-profits (Grant Thornton) A Guide to the SEC's Proposed Climate Disclosure Requirement (Financial Times)

Environmental Oversight

Board/Management Interface on Climate NACD U.S. Climate Initiative Plastic and Recyclability Litigation: Best Practices to Minimize Risk COP26 Intensifies Boards’ Role in ESG Oversight (The Fundamental Shift in Finance Is Here.) Three Questions Directors Should Ask About the Transition to Net Zero Curbing Climate Chaos Will Require Innovation, Leadership from Boards Is Your Company Part of the Energy Revolution? Does the ‘E’ in ESG Really Matter to Your Company? BlackRock Envisions a Net-Zero Future: How Can Boards Prepare? Task Force on Climate-related Financial Disclosures: 2021 Status Report (Financial Stability Board) ESG oversight: The corporate directors guide (PwC)

Investor ESG Perspective

Investment Stewardship Engagement Priorities 2021 (BlackRock) Is the Pandemic an Excuse to De-prioritize ESG? Pressure Builds for Boards on Climate Issues ESG Integration Strategy (CalPERS) Investor Climate Dialogue Checklist State Street Global Advisors Climate Stewardship

Videos and Webinars

Silicon Valley ESG: Concerns for Public and Private Venture - Backed Companies How Do We Have a More Productive Compensation Committee Conversation about ESG? (Pearl Meyer) Corporations & Climate: What Every Board Director Needs to Know ESG Preparation, Enforcement, and Litigation: Past, Present, and Future Organizing the board for climate oversight (KPMG) Top Environmental Social & Governance Concerns For Corporate Boards (Mondaq) Briefing on the SEC Climate Disclosure Rule Proposal, with SEC Chair Gary Gensler (Ceres)

Events

NACD Summit

Corporate Speech: Engagement on Social and Political Issues

Position Statement Database (Embedding Project) Goals Database (Embedding Project) CEO Activism: What's the Board's Role? Corporate Social Activism: To Speak Up—or Not? Business and Politics: When Should Companies Take a Public Position? When CEOs Speak Up Political Spending Takes Center Stage The Outspoken Corporation (Deloitte) When Should CEOs Speak Out? (Yale Insights) When Should Business Take a Stand? (Financial Times)