ESG & Sustainability Reporting for Boards

Overview 

Environment Social Governance (ESG) – is the rapidly emerging agenda item in Board discussions, moving out of the “nice to do sustainability report” into hard-line decision making by governments, companies and investors. As governments start implementing their United Nations Sustainable Development Goals, they are expecting companies to support initiatives, and more emphasis will be made on metrics and reporting by large companies.

Global investor groups and financial institutions are not just making policy statements but have developed investment decision models which are now impacting on capital and lending flows. Companies and their stakeholders are seeing an uptick in regulatory questions, investor queries, and community interest. Also, influencers such as accounting standard setters, credit rating agencies and the media are now actively discussing real impacts on business such as emission targets, recyclables, impairment for climate changes, and social matters in supply chain and health.

ESG is not always an external…