ESG governance: questions boards should ask to lead the sustainability transition

Companies’ stakeholders from investors to citizens increasingly demand better sustainability performance and disclosures from businesses. Policymakers and regulators are also introducing new legislation on companies’ sustainability obligations and value chains. Company boards need to prepare for their enhanced sustainability obligations.

This document, issued by Accountancy Europe, ecoDa and ECIIA, aims to help boards with embedding sustainability – and specifically environmental, social and governance (ESG) factors – into company strategy and business models, and to ensure that proper governance supports this.

The publication sets out practical questions that boards should consider in their efforts on ESG, sustainability transition planning, delivery on sustainability objectives and limiting greenwashing risks.