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 Sustainability

Strategic Oversight of ESG: A Board Primer 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 Tips On Raising Awareness About Sustainability at Your Organization Translating Sustainability Into a Language Your Board Understands

Effective Oversight Practices

The Implications of Climate Change for Boards: An Article Compendium How Boards Can Manage the Risks of the Global Water Crisis 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) ESG: Audit Committees, Beware Effective Climate Governance on Corporate Boards (World Economic Forum) ESG Success and Fiduciary Duty Applying Enterprise Risk Management to Environmental, Social, and Governance-Related Risks (COSO) NACD Report on ESG Oversight Handbook on Oversight of Sustainability Activities

Disclosure Practices

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) Implementation Primer (SASB) ESG Reporting and Non-GAAP Measures in Incentive Compensation Plans The Board's Role in ESG Fall 2019: ESG Disclosure in Proxy Statements Report Reassessing Sustainability Reporting ESG Risks Trickle into Financial Filings Sample Charter for a Sustainability Committee

Environmental Oversight

The Climate Risk Oversight Deficit Climate Change Is an Enterprise Risk Multiplier Why the New BlackRock Letter Matters to Boards BlackRock's 2020 Letter to CEOs: Fundamental Reshaping of Finance Getting Climate Smart in a Changing Environment Board's Role in Climate Change Policy Engagement (Ceres) Task Force on Climate-Related Financial Disclosures: Status Update Marsh & McLennan’s Climate Resilience Handbook Boards Role in Climate Risk Disclosure

Investor’s ESG Perspective

ESG Fact Sheet (Trian Partners) ESG Policy (Blue Harbour Group) Guide for 2020 Proxy Season (Ceres) Pressure Builds for Boards on Climate Issues Investment Stewardship’s Approach to Engagement on Climate Risk (BlackRock) Asset Management ESG Incorporate Guidelines (J.P. Morgan) ESG Integration Strategy (CalPERS) Link Between Purpose and Profit Investment Stewardship’s Perspective on Corporate Political Activities (BlackRock)

Videos and Webinars

Closing the ESG Gap Between Investors and Boards (Diligent)

Events

The Future of the Boardroom Master Class Virtual NACD Summit 2020