Sustainability/ESG reporting - Why audit committees need to pay attention

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Overview

Sustainability, also known as environmental, social and governance (ESG), is not a new concept. But for a long time, sustainability efforts existed in silos, were not integrated into the company’s core business model, and were not disclosed. So, what has changed? Why is this topic shaping today’s business world?

In this paper we answer those questions and outline the audit committee’s role in sustainability reporting. 

Sustainability, also known as environmental, social and governance (ESG), is not a new concept. But for a long time, sustainability efforts existed in silos, were not integrated into the company’s core business model, and were not disclosed. So, what has changed? Why is this topic shaping today’s business world?

 

In this paper we answer those questions and outline the audit committee’s role in sustainability reporting. 

Sustainability, also known as environmental, social and governance (ESG), is not a new concept. But for a long time, sustainability efforts existed in silos, were not integrated into the company’s core business model, and were not disclosed. So, what has changed? Why is this topic shaping today’s business world?

 

In this paper we answer those questions and outline the audit committee’s role in sustainability reporting. 

Contact us

Paula Loop

Paula Loop

Governance Insights Center Leader, PwC US

Sara DeSmith

Sara DeSmith

Assurance Leader, Sustainability Services, PwC US

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