Coulson-Thomas, Colin (2023) Boards, governance and integrating the elements of ESG. Effective Executive, 26 (1). pp. 5-25. ISSN 0972-5172

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Abstract

Environmental and social issues, risks and threats often feature more prominently in news reports, areas of concern and rankings of global risks than those relating to governance, the third element of ESG. There are various issues and questions that people with governance roles and responsibilities, and particularly directors and boards, might wish to consider in order to identify possible integrating and unifying factors and ensure corporate governance arrangements and practices are consistent and synergistic across the three ESG arenas. These include those relating to effective climate governance, ESG strategies and sustainability, enhancing board committee performance, transforming risks into opportunities, technology governance and strategy, governance for a new era, diversity and inclusion, value driven governance and sustainability, and how accounts, reports and other inputs to decision makers should fairly reflect the externalities of corporate operations and activities.

Item Type:	Article
Uncontrolled Keywords:	ESG (Environmental, Social and Corporate Governance); environmental sustainability; social policies; Sustainable Development Goals (SDGs); risks; digital technologies
Subjects:	G Geography. Anthropology. Recreation > GE Environmental Sciences H Social Sciences > HB Economic Theory
Faculty / School / Research Centre / Research Group:	Faculty of Business
Related URLs:	Publisher
Last Modified:	24 Oct 2023 10:54
URI:	http://gala.gre.ac.uk/id/eprint/42572

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