Sustainability Reporting: Why Boards Should Care

Sustainability reporting is often viewed as an expectations-meeting exercise. However, strong environmental, social and governance (ESG) performance can deliver more sustainable financial performance, lower employee turnover and reduced regulatory risk.

This issue of Board Perspectives: Risk Oversight discusses 10 key factors for interested companies to monitor going forward, including further evidence sustainable investing is on the rise, evidence of responsible investing emerging as a source of outperformance, and competitors issuing voluntary reports.