The questions boards should ask about ESG information

Board-level ESG oversight is not only about receiving more metrics. Directors need to understand which sustainability matters are material, how those matters connect to strategy and risk, and whether the information reaching the board is dependable.

Useful questions include: who owns each critical data point, what review and approval controls exist, which assumptions shape forward-looking information, and how gaps or exceptions are escalated?

These questions help boards move from general awareness to effective oversight. They also create the conditions for reporting that can stand up to stakeholder, regulatory and assurance expectations.