"New Approaches to ESG Governance: A CHRO’s Guide" from the Center On Executive Compensation simplifies the challenge of developing a tailored, well-considered ESG governance structure with a logical five-step framework that includes suggested alternative approaches, relevant considerations and benchmarking data, emerging and best practices, and targeted illustrative examples. Based on insights from directors, governance experts, investors, and Chief Human Resources Officers, the guide is appropriate for those on the management team tasked with responsibility for the company’s ESG efforts and/or for supporting the board and/or board committee oversight responsibilities.
The Appendix includes instructive board and management ESG governance disclosures from Ecolab, Mastercard, Accenture, General Mills, Assurant, and SAIC, as well as a sample template for a management-level ESG charter and a sample ESG scorecard (to track progress on achieving sustainability goals) from General Motors.