普华永道（PwC）：2024可持续性与ESG监管：公司董事指南（英文版）（31页）.pdf

1、Boards can lead the way on sustainability.Heres how to get there.Governance Insights CenterESG SeriesMarch 2024Sustainability and ESG oversight:the corporate directors guide 2|Sustainability and ESG oversight:the corporate directors guideTable of contentsIntroduction 3Part 1:Understanding the sustai

2、nability landscape 5 The investor landscape 5 The broader stakeholder landscape 8 The sustainability regulatory landscape 8Part 2:Understanding the boards role in overseeing sustainability 9 Purpose and strategy 9 Risks 10 Disclosures 11 Materiality 12 Reliability of sustainability information 13 ES

3、G standards and frameworks 14 Where to disclose sustainability information 17 Measuring and monitoring progress 19 Using compensation to create incentives 20Part 3:Mapping sustainability to oversight 21 Allocating sustainability oversight responsibility 22 Making time for sustainability on the board

4、 agenda 25Conclusion 25Appendix A:A deeper dive into materiality 26Appendix B:Summary of board considerations 293|Sustainability and ESG oversight:the corporate directors guideIntroductionConversations around the environmental,social and governance(ESG)topics that impact the sustainability of a comp

5、anys business operations have become increasingly complicated.1 Amplified by the fact that much of the language used in dialogue is undefined.Put company leaders,regulators,investment analysts,portfolio managers,activists and retail investors in a room and they will quickly realize they might be tal

6、king past each other.According to our investor survey,78%of investors believe that companies should embed ESG directly into strategy,while just over half(54%)of directors think ESG issues are linked to strategy.When you add in regulated reporting and the political discourse that has emerged,the boar