ESG Oversight Resource Center

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

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 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

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 Stakeholder Capitalism Revisited: What Boards Can Do to Adapt Impact as a Service Gives Boards an Edge in ESG 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 Running the Risk: How Boards Can Oversee ESG Issues (Ceres)

Disclosure Practices

Navigating Sustainability Reporting Frameworks 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

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? 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

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 Closing the ESG Gap Between Investors and Boards (Diligent)


Master Class NACD Summit

Corporate Speech: Engagement on Social and Political Issues

Business and Politics: When Should Companies Take a Public Position? When CEOs Speak Up Political Spending Takes Center Stage