ESG Essentials: Climate Change
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ESG Essentials: Climate Change

July 27, 2023 | Guide & Reference

US public company boards are incorporating environmental considerations in their decision-making. As part of that process, boards are increasing their fluency on climate issues in particular and environmental issues in general.

This brief provides background to support the board’s discussion of climate, including: 1) a glossary of key terminology; 2) a discussion of why climate change matters to corporations, including evolving regulatory and marketplace expectations; 3) a description of how companies are addressing climate change; and 4) an overview of how boards are addressing the topic.