ESG: Understanding the issues, the perspectives, and the path forward

What is ESG and who needs to pay attention?

For many, the term “ESG” brings to mind environmental issues like climate change and resource scarcity. These are an element of ESG—and an important one—but the term means much more. It covers social issues like a company’s labor practices, talent management, product safety and data security. It covers governance matters like board diversity, executive pay and business ethics. But as we discovered two years ago, there is a divide amongst stakeholders on how to manage and communicate it and what the term even means.

Whether you’re a member of management, investor, or a board member we have this issue covered from all angles.

Read our ESG insights tailored for your role:

Corporate Executives and Investors:

Mind the gap: the continued divide between investors and corporates on ESG

Investors are increasingly aligned around a desire to understand the company’s long-term value creation plan and receive credible, standardized information to support long-term risk assessments. But many corporates, even when they have a good story to tell and robust processes to manage ESG risk, are not giving investors the right information in the right format. A few straightforward steps could bring the two sides together.

Download our ESG paper for investors and corporates here

The ESG gap between Sustainability, Investor Relations, and the C-suite

Board Directors:

ESG in the boardroom: What directors need to know

Environmental, social, and governance (ESG) issues continue to be a priority for shareholders. Investors are urging companies to build ESG considerations into their long-term strategy, bringing it up during engagements and using shareholder proposals to force companies to take action. What do directors need to know about the issue, and what can they do to help bring the two sides together? We explain.

Download our ESG paper for board directors here

Directors think shareholder focus is misplaced

Contact us

Paula Loop

Governance Insights Center Leader, PwC US

Sara DeSmith

Assurance Leader, Sustainability Services, PwC US

Brigham McNaughton

Director, Sustainability Services, PwC US

Leah Malone

Director, Governance Insights Center, PwC US

Christine Carey

Manager, Governance Insights Center, PwC US

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