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Tuesday, December 9, 2025esg 

# Board Oversight in 2026: Navigating Sustainability Risk and Regulatory Uncertainty

NACD advises boards to anchor sustainability oversight in fiduciary terms—material risk, resilience and long-term value—as reporting rules diverge across markets, with ISSB standards being adopted in roughly 40 jurisdictions including Singapore. This helps SEA boards frame ESG monitoring around enterprise value rather than political noise.

Sources

[NACD](https://www.nacdonline.org/all-governance/governance-resources/governance-research/boardroom-tools/meeting-fiduciary-duty-in-a-changing-sustainability-landscape/)

[Topic: Governance Execution](/insights/topic/governance-execution)

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