Over the past two years, Environmental, Social, and Governance (ESG) matters have become an increasingly important issue in the boardroom. This trend is accelerating today as a growing number of investors and stakeholders expect companies to both produce strong stock price returns and demonstrate ESG improvements. Many companies are responding to investor pressures by providing enhanced disclosures on existing ESG practices. In turn, boards are broadening their mandates to add ESG.
To understand how boards are disclosing the scope of their oversight responsibilities, Exequity reviewed the board committee charters of the S&P 100 constituents. Our research reveals the overall … Read more