GOVERNANCE RESOURCES
Oversight of Corporate Sustainability - Second Edition
Updated trends, projections, and overviews of evolving standards to guide board oversight of corporate sustainability.
Governance Resources
Climate & Sustainability
Integrate Climate Strategies to Drive Corporate Sustainability
Governance Surveys
Center for Inclusive Governance
Integrate Climate & Sustainability Governance into Your Corporate Strategy
Climate and sustainability governance has become a focal point for board directors confronting the systemic climate and sustainability challenges.
Stay up to date with resources on climate governance and reporting. NACD provides the tools, templates, and resources to help directors integrate new sustainability requirements into their board agendas with clarity and accuracy.
Featured Article
Climate Change and Corporate Governance: Navigating 2025 and Beyond
Explore the challenges and opportunities these frameworks present for directors and management teams, including double materiality, ESG data integration, and global compliance strategies.
Key Resources
Our staffʼs suggestions for the best on this topic.
Climate Governance Initiative
NACD is the proud US member of the global Climate Governance Initiative. Use these resources to learn insights from global peers.
Tools for Success
Practical tools, templates, and more to put into action at your next meeting.
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BOARDROOM TOOL
Applying Climate Governance Principles
The climate governance toolkit provides practical guidance for USA boards drawing on director insights, research, and surveys.
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CHECKLIST
The Growing Spotlight on Biodiversity: Why Boards Should Pay Attention
This checklist addresses why boards should know the impacts their organizations has on biodiversity loss and how to align biodiversity targets with climate goals.
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Boardroom Tool
Board/Management Interface on Climate
This checklist summarizes the forces driving engagement, structural options for interaction, and topics that may be part of the board/management dialogue.
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CHECKLIST
Investor Climate Dialogue Checklist
Learn more about how best to discuss climate change with investors, how best to answer questions regarding the company’s climate change approach, and the steps that your board can take to avoid raising red flags.
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TEMPLATE
Model Charter for Sustainability Committee of the Board
The purpose of a sustainability committee is to review significant policies and performance and provide guidance on matters relating to sustainability.
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ONLINE ARTICLE
How Boards Can Ensure the Accuracy and Quality of ESG Data
How can the board ensure that the ESG data disclosed are accurate and high-quality, so that investors and others can rely on them? These are eight questions for boards to ask.
Editor’s Picks
A selection of editorial content from Directorship® magazine, including online exclusives.
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DIRECTORSHIP MAGAZINE
The Board’s Role in Creating Value through Sustainability
Enhance value creation through sustainability by considering these 10 ways to approach ESG and risk management across a company’s operations.
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DIRECTORSHIP MAGAZINE
Best Practices for Boards to Approach ESG Strategies
Navigate the challenges of ESG skepticism while balancing shareholder and company interests by following this advice.
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DIRECTORSHIP MAGAZINE
Considerations for Navigating Sustainability in a Polarized Environment
Reflect on these actions to navigate sustainability and social issues in an environment in which an ESG focus is both demanded by some stakeholders and reproached by others.
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DIRECTORSHIP MAGAZINE
Congress Targets Pay as Challenges to Climate Rule and More Advance in Q2
Discover legislation, regulation, and legal developments impacting boards, including congressional gridlock and recent Delaware court rulings, in the second quarter of 2024.
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DIRECTORSHIP MAGAZINE
The Future of ESG?
With backlash buffeting ESG strategies, initiatives, and disclosures, and regulatory requirements looming, boards are attempting to navigate the best path forward. But will the term “ESG” survive?
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DIRECTORSHIP ONLINE
Future Proofing Your Business Through Robust Transition Planning: The Transition to a Climate-Resilient Economy
Six actions boards can take to aid their companies during climate transition planning.
Trusted Resources
Links to key resources, regulators, rulemakers, and governance-specific content.
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INSIGHTS
Understanding the SASB Standards
This guide is intended to be a useful reference for companies applying the SASB® Standards to develop ISSB Standards disclosures or applying the SASB® Standards on their own.
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INSIGHTS
EU Adopts First Set of European Sustainability Reporting Standards (ESRS)
This article provides an overview of the ESRS standards, structure, and sector-specific implications.
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CERES INSIGHTS
Guidance for Investor Engagements with Directors on Climate Risk Governance
As investors prepare for the 2025 proxy season, Ceres released guidance to help investors and corporate directors engage effectively on climate risk.
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CLIMATE GOVERNANCE INITIATIVE
Recent Evolution of the Board Discussion on Climate
Learn more about how board directors address sustainability during times of accelerated change.
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CLIMATE GOVERNANCE INITIATIVE
Case Studies: The Role of Boards in Driving Climate Action
The CGI presents a series of business case studies on the experiences of leading companies driving climate action from the board level.
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INTERNATIONAL FINANCIAL REPORTING STANDARDS
Climate-Related Disclosures
Learn more about the ISSB’s general requirements for disclosure of sustainability-related financial information.