Over the past decade, investors, activists and the SEC have asked for increased transparency from companies about how they manage environmental, social and governance (ESG) risks. In the past 18 months, the far-reaching impacts of the pandemic and growing social demands have accelerated board oversight of ESG material risk factors, with a particular focus on diversity, equity and inclusion and human capital management risks.
How should companies and their boards systematically identify, prioritize, mitigate and oversee evolving material ESG issues? And what are the differences in these terms that fall broadly under ESG?
Laura Wanlass, partner and head of global governance at Aon, discusses this topic in a new article for Corporate Board Member. Click here to read the full piece.