Overseeing environmental, social and governance (ESG) matters: A framework for boards

This document from CPA Canada can help boards better understand their role in advancing ESG. The first section it explains the growing importance of ESG for corporate boards, and the second section outlines a six-step ESG oversight framework. This resource provides a good introduction to ESG governance, and while it was designed to support management in engaging with boards of directors on their oversight of ESG issues, it may also be helpful for senior executives and board members as well.