ESG Governance: Board and Management Roles & Responsibilities

Harvard Law School Forum on Corporate Governance

Posted by Jurgita Ashley, Thompson Hine LLP, and Randi Val Morrison, Society for Corporate Governance, on Wednesday, November 10, 2021



I. Introduction
As with other matters, the role of the board of directors regarding environmental, social, and governance (“ESG”) issues is that of oversight. ESG encompasses a broad set of issues, ranging from human capital and compensation issues, to climate change, deforestation, and water and waste management, to supply chain management. Some of these issues are interrelated, and many are continually evolving.

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