The role of the board in overseeing ESG

In corporate boardrooms, few topics seem to be generating more conversation than environmental, social, and governance (ESG) matters. The Center for Audit Quality (CAQ) observed that 95 percent of companies published some type of ESG disclosure in 2020. According to Board Practices Quarterly, diversity, equity, and inclusion; human capital management; and environmental and sustainability matters ranked among the top four board priorities this year..