This overview is a guide to the Corporate content within the Corporate Governance—Environmental, social and governance issues in corporate governance sub-topic. It introduces the key issues that organisations need to consider in relation to environmental, social and governance (ESG) matters in the corporate governance context. It explains the relevant terminology and ESG reporting frameworks and initiatives. It also looks at human rights due diligence and the relevant legislation relating to modern slavery and political donations.
Environmental, social and governance (ESG) is an umbrella term used to refer to the environmental, social and governance issues or aspects of an activity. In the context of corporate governance, the Chartered Governance Institute describes ESG as covering:
Environmental—the company’s impact on the natural environment and the environment’s impact on the company, including climate change impacts, direct impacts (the company’s own activities) and indirect impacts (throughout its value chain, including suppliers and customers or investments)
Social—interactions with, responsibilities towards, and impact on stakeholders
Governance—compliant and ethical conduct of the company’s business, in line with its purpose and enabled
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