---
title: "How Boards Can Make the Most… | Insights — Lyoen & Partners"
url: https://lyoenandpartners.com/insights/how-boards-can-make-the-most-of-sustainability-reporting
description: "Boston Consulting Group (Nov 18, 2024) \"How Boards Can Make the Most of Sustainability Reporting\" advocates a materiality-based approach — focusing only o…"
lang: en-US
---

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Monday, November 18, 2024esg

# How Boards Can Make the Most of Sustainability Reporting

Boston Consulting Group (Nov 18, 2024) "How Boards Can Make the Most of Sustainability Reporting" advocates a materiality-based approach — focusing only on materially relevant aspects — so boards can both meet regulatory requirements and concentrate attention on critical sustainability goals. Key statistics cited: only 35% of board members fully understand how ESG can affect company value, and only 12% actively scan for emerging ESG-related risks and opportunities. Starting in 2028, non-EU companies generating at least €150 million in EU revenue and operating an EU subsidiary or branch will be required to report on their sustainability practices, regardless of HQ location. Direct relevance for SEA mid-market exporters into the EU.

Sources

Boston Consulting Group (https://www.bcg.com/publications/2024/how-boards-maximize-sustainability-reporting)

Topic: Governance Execution: https://lyoenandpartners.com/insights/topic/governance-execution

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