Hvor ligger ansvaret for ESG og purpose placeret i topledelse, hos bestyrelsen, revisionsudvalget eller den daglige ledelse?
Deloitte har undersøgt hvordan ledelserne i de amerikanske S&P 500-selskaber har organiseret deres selskabsledelse omkring integration af ESG og purpose i selskabets strategi: Deloitte konkluderer bl.a. at ”der er i øjeblikket betydelig variation i bestyrelsesarbejdet med ESG.”
” As companies evolve from “Responsive” to “Enhanced” and, ultimately, to an “Integrated” ESG initiatives program (see figure 1), the role of the board in prioritizing oversight of ESG initiatives will also increase, requiring further maturity of the board’s governance structure
Boards have a role in guiding management on ESG initiatives, as well as making clear, stakeholder-informed decisions that can position the company as a leader in its industry and among its peers. In order to better understand the governance structure companies are implementing to oversee ESG initiatives, Deloitte analyzed S&P 500 [1] 2020 proxy statements and considered whether the full board or a specific board committee was noted as the primary oversight governing body for ESG initiatives.
According to Deloitte’s research, there is currently significant variability in board oversight of ESG. Although it appears as though a large percentage of companies have delegated oversight responsibility for ESG initiatives to the nominating and governance committee, some have chosen to establish a formal ESG/Sustainability committee, and many currently have the full board taking the lead.”
