Governance Resources
Oversight of Corporate Sustainability - Second Edition
Updated trends, projections, and overviews of evolving standards to guide board oversight of corporate sustainability
Governance Resources
ESG
Integrate ESG Strategies to Drive Corporate Sustainability
Trending Oversight Topics
Governance Surveys
Center for Inclusive Governance
Strengthen Your Board’s ESG Oversight
Fast-paced developments in Environmental, Social, and Governance (ESG) factors require a full-board commitment. As directors become more invested in their companies’ ESG performance, transparency and accountability are of critical importance. NACD provides the tools, templates, and resources to help directors integrate new sustainability requirements into their board agendas with clarity and accuracy.
Featured Report
Climate Change and Corporate Governance: Navigating 2025 and Beyond
Explore the challenges and opportunities these frameworks present for directors and management teams, including double materiality, ESG data integration, and global compliance strategies.
Key Resources
Our staffʼs suggestions for the best on this topic.
New On-Demand Course
Introduction to ESG Oversight
4 NACD Credits
Explore the most important principles of ESG governance in this on-demand 10-module course. Understand the risks, advantages, and implications driving ESG board decisions.
Tools for Success
Practical tools, templates, and more to put into action at your next meeting.
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Boardroom Tool
Boardroom Diplomacy: Mastering the Art of Difficult Conversations
This tools helps directors balance personal beliefs with company interests to help foster an open dialogue.
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Director Essentials
Understanding Non-Financial Metrics
To help ensure optimal performance in the companies they serve, directors must understand and use metrics—both financial and nonfinancial—that gauge the company's health. This report presents a variety of key nonfinancial metrics in five essential categories.
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Template
Model Charter for Sustainability Committee of the Board
This model charter is an example of duties and responsibilities assigned to a sustainability committee along with its structure and operations.
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Director Essentials
A Director’s Guide to Carbon Accounting
This report serves as a "how-to" for board directors who are engaging in carbon accounting for their company.
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Online Article
How Boards Can Ensure the Accuracy and Quality of ESG Data
How can the board ensure that the ESG data disclosed are accurate and high-quality, so that investors and others can rely on them? These are eight questions for boards to ask.
Explore More ESG Content
Editor’s Picks
A selection of editorial content from Directorship® magazine, including online exclusives.
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DIRECTORSHIP MAGAZINE
The Future of ESG?
With backlash buffeting ESG strategies, initiatives, and disclosures, and regulatory requirements looming, boards are attempting to navigate the best path forward.
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DIRECTORSHIP ONLINE
Considerations for Navigating Sustainability in a Polarized Environment
Five practices for navigating conversations regarding ESG in the current environment
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DIRECTORSHIP MAGAZINE
Private Company Boards Focus on New Areas of Oversight While ESG Stagnates
Key findings from the 2023 NACD Private Company Board Practices and Oversight Survey report.
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DIRECTORSHIP MAGAZINE
How ESG Presents a Dilemma for the Board
Boards can use these questions to ensure a balanced approach to identifiable ESG areas within the organization.
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Directorship Magazine
Sustainability Takes on New Meaning
Boards can use guidance from the Future of the American Board Commission to work through sustainability challenges.
Trusted Resources
Links to key resources, regulators, rulemakers, and governance-specific content.
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Insights
Understanding the SASB Standards
This guide is intended to be a useful reference for companies applying the SASB® Standards to develop ISSB Standards disclosures or applying the SASB® Standards on their own.
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Insights
EU Adopts First Set of European Sustainability Reporting Standards (ESRS)
This article provides an overview of the ESRS standards, structure, and sector-specific implications.
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Insights
Making ESG a reality takes focus, data and disclosure
How does an organization take action in the ESG space without being overwhelmed? This article provides valuable insights on best practices and a working model for organizations to develop their own strategy.