ESG guide for boards to lead with impact and insight

PwC (Apr 15, 2024) "ESG guide for boards to lead with impact and insight" provides a practical roadmap for directors to transform ESG oversight into competitive advantage and long-term enterprise value. The core moves: embed ESG into strategic planning, risk management and performance monitoring; push for full-cost capital allocation; align sustainability and financial KPIs and link ESG goals to executive compensation; clarify board and committee roles and ensure accountability across the management team; and start by assessing the board's own ESG expertise. Effective oversight asks the right questions — about scenario assumptions, data quality and trade-offs — treating sustainability with the rigour of any core business issue. Direct frame for SEA mid-market boards drafting their first ESG governance protocol.