ESG Oversight Resource Center

ESG Oversight Resource Center

Investors and other stakeholders increasingly are demanding that companies and their boards enhance the social responsibility and sustainability of their business practices. This resource center equips boards with information to help them—and their enterprises—engage with these issues.

Understanding ESG

Climate Change 2021 – The Physical Science Basis (Chapter Zero) 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 ESG Glossary (Schroders) Corporate Responsibility vs. ESG The Board and ESG (Harvard Law School Forum on Corporate Governance) Board Assessment to Gauge Sustainability Readiness

Effective Oversight Practices

Climate Governance Must Include Lobbying Oversight Tying CEO pay to carbon emissions works. More companies should try it (CNN Business) Understanding Nonfinancial Metrics Director Essentials ESG and Human Capital Management Are the Keys to Resilience and Transformation Questions to Consider in Weighing ESG Metrics for Pay Plans Audit Committee Considerations for ESG Reporting (KPMG) Defining the Audit Committee’s Role in ESG Oversight Moving Beyond Messaging in Corporate Responsibility The Implications of Climate Change for Boards: An Article Compendium How Boards Can Manage the Risks of the Global Water Crisis Leading the Board on ESG Sustainability Committee Charter Tool Long-Term Value Versus Short-Term Gains: The Board's Role in ESG Identify, Assess, and Adapt: How Directors Can Proactively Oversee ESG Risks Running the Risk: How Boards Can Oversee ESG Issues (Ceres) Why Audit Committees Should Be Aware of ESG

Disclosure Practices

How Boards Can Ensure the Accuracy and Quality of ESG Data 10 ESG Reporting Questions Directors Should Consider The Rise of ESG Reporting and the Role of Auditors in ESG Assurance Projections on Emerging Trends: ESG and Shareholder Engagement SEC Sustainability Disclosure Search Tool (Ceres) A Guide to Implementing SASB Standards (SASB) ESG Reporting and Non-GAAP Measures in Incentive Compensation Plans ESG Risks Trickle into Financial Filings Sample Charter for a Sustainability Committee

Environmental Oversight

Does the ‘E’ in ESG Really Matter to Your Company? BlackRock Envisions a Net-Zero Future: How Can Boards Prepare? BlackRock's 2021 Letter to CEOs Are Boards Living Up to Shareholder Expectations on Climate? Climate Change Is an Enterprise Risk Multiplier Board's Role in Climate Change Policy Engagement (Ceres) Task Force on Climate-Related Financial Disclosures: Status Update

Investor ESG Perspective

Investment Stewardship Engagement Priorities 2021 (BlackRock) Is the Pandemic an Excuse to De-prioritize ESG? ESG Policy (Blue Harbour Group) Pressure Builds for Boards on Climate Issues ESG Integration Strategy (CalPERS)

Videos and Webinars

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 Closing the ESG Gap Between Investors and Boards (Diligent)

Events

Master Class NACD Summit