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Board ESG Governance & Oversight Checklist
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Evaluate board-level governance of sustainability, including oversight structures, competence, incentives, and integration of ESG into strategy and risk.
TCFD GovernanceIFRS S1GRI 2
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Oversight Structure
- Is responsibility for oversight of sustainability-related risks and opportunities assigned to the board or a committee? *
- Are the terms of reference for the responsible committee documented and current? *
- Is the frequency of board consideration of sustainability matters defined? *
- Are management's roles in assessing and managing sustainability issues defined and reported to the board? *
Competence & Culture
- Does the board have or have access to appropriate sustainability competence and skills? *
- Is ongoing director education on material ESG topics provided? *
- Is the board's diversity and independence appropriate for effective oversight? *
Strategy & Risk Integration
- Does the board oversee how sustainability issues are integrated into strategy and business model? *
- Are sustainability risks integrated into the enterprise risk management framework overseen by the board? *
- Does the board review targets and monitor progress against sustainability goals? *
Incentives & Accountability
- Are sustainability performance metrics linked to executive remuneration? *
- Is there a process for stakeholders to raise concerns to the highest governance body? *
- Is the governance of sustainability transparently disclosed in reporting? *
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