ESG is on the minds of many investors today. It can represent risks and opportunities that will impact a company’s ability to create long-term value. This includes environmental issues like climate change and natural resource scarcity. It covers social issues like labor practices, product safety, and data security. And it involves governance matters that include board diversity, executive pay, and tax transparency.

Boards can lead the way on ESG. This report shares the why, what, and how of effectively overseeing ESG.