Environmental, social and governance (ESG) reporting has come into its own as a discipline, with most public companies now issuing sustainability reports. What’s the board’s role in ensuring that these reports are responsive to investors’ needs?

ESG reporting presents an opportunity for companies to share what they are doing to sustain the long-term interests of shareholders while also addressing the interests of customers, employees, suppliers and the communities in which they operate. This issue of Board Perspectives: Risk Oversight poses 10 questions directors should focus on to ensure sustainable and responsible ESG reporting.