S&P Global – Board Sustainability Engagement Report
Summary
The report focuses on analyzing board engagement in key sustainability topics (ESG).
It uses the S&P Global Corporate Sustainability Assessment (CSA) as a basis for identifying ESG focus areas that the board should be accountable for. Key findings include the growing importance of sustainability competence among directors for managing shareholder and stakeholder interests. The report provides an analysis of board engagement levels in key sustainability topics, including materiality, the CSA approach, performance indicators, and the expected level of board engagement. It includes statistical data analyzing industry and regional specifics of board engagement in ESG factors.
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