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Who Decides Whether a Topic is “E,” “S,” or “G” or “None of the Above”?

By Randi Morrison posted 10-25-2022 06:40 PM

  

There Is No ‘C’ In ‘ESG’: An Illustration of ESG’s Biggest Risk” from Soundboard Governance is simply an effective illustration of the growing concern that virtually everything and anything can be (and often is) included under the “ESG” umbrella notwithstanding differences in viewpoints as to whether any particular issue may be characterized as an “Environmental,” “Social,” or “Governance” topic, thus arguably rendering the terminology meaningless. Cybersecurity, which is the focus of the post, is a perfect example of a longstanding risk that preceded the nomenclature and has now been caught up in the recharacterization confusion.  

See “ESG’s ‘Biggest Risk’?” (The D&O Diary) and additional resources on our Sustainability page.

                                                   This post first appeared in the weekly Society Alert!

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