毕马威：2024年ESG治理锚定报告：战略性推进企业治理、董事会责任与报告（英文版）（23页）.pdf

1、Anchoring ESG in governanceTaking a strategic approach towards corporate governance,board-level responsibility and reportingKPMG IContentsKey findingsESG and the boardForeword0304Corporate ESG strategy0608Who makes decisions on ESG10Who runs ESG12Who leads on ESG reporting14Performance and pay16How

2、ESG is evolving in corporate structures18How to build successful and robust ESG governance20Methodology22 2024 Copyright owned by one or more of the KPMG International entities.KPMG International entities provide no services to clients.All rights reserved.2|Anchoring ESG in governance ForewordSustai

3、nability is growing in strategic importance for companies,with increasing reporting requirements on environmental,social and governance(ESG)as well as other demands on corporate structures regarding sustainability.This creates challenges for the group sustainability units charged with ESG work.On on

4、e hand,such units must produce more material than they did in the past while strategically developing and implementing initiatives across a wide range of topics from climate to human rights.On the other hand,the framework conditions for this work have become much more complex and the standards for i

5、mplementation,reporting,mandatory auditing and governance requirements increasingly require a robust approach.Shareholders and bondholders are focusing on governance as a guarantee that sustainability commitments will be maintained and delivered over the long term.At the same time,corporates require

6、 flexibility and agility to discover and develop business opportunities linked to sustainability.KPMG has observed that both corporates at the beginning of their sustainability journey and those active in this domain for many years are asking themselves how they can best set up their sustainability