In its first of a 3-part series on ESG incentives, Semler Brossy’s “Effectively Identifying Top ESG Priorities” includes a potentially helpful template for companies to map ESG topics to board or board committee oversight responsibilities.
In that board structures and material ESG issues differ by company, the template should be tailored to the company’s specific circumstances. The overarching objectives are to ensure the absence of oversight gaps on ESG issues identified by the company as material and proper documentation of oversight responsibilities in committee charters, corporate governance guidelines, or other appropriate governance documents.
The article also addresses the board’s role in ESG oversight, benchmarking data on common ESG oversight allocation structures and examples, and examples of how ESG risks are incorporated into committee charters.
See this collaborative publication from the Society and Thompson Hine: “ESG Governance: Board and Management Roles & Responsibilities” (reported on here) and additional resources on our Sustainability page.
This post first appeared in the weekly Society Alert!