A guide for boards: ESG governance and reporting

Directors bear an increasing responsibility to uplift their company's environmental, social and governance (ESG) standing amid intensifying stakeholder pressures, ESG regulatory reform and regulatory oversight.

Relevant to all sectors of the economy, this guide highlights the current expectations around ESG governance and reporting. It poses key questions for directors to consider in relation to ESG risk management, directors' duties and next steps. The guide is also a resource to legal leaders and teams looking to better understand the current issues and governance implications surrounding ESG.