Shearman & Sterling LLP Introduction | 3
KEY ESG QUESTIONS
The following are some of the key ESG questions that we think will continue to shape ESG discussions:
We encourage you to use the Survey to consider how your company's approach
to ESG fits within current trends and what steps your company should take
to develop its ESG practices, to benchmark your corporate governance and
compensation practices against those of the Top 100 Companies, and to consider
our perspectives and practical guidance on what are no longer emerging, but in
fact emerged, topics.
Please reach out to a member of our team to discuss any matters contained
in the Survey or to learn more about the Shearman & Sterling Corporate
Governance practice.
1
2
Does the company have a dedicated team
that is focused on the relevant ESG matters
for the company?
Are ESG matters integrated into the company's
and board's consideration of long-term
strategy and enterprise-wide risk?
3
Is the board being adequately informed about
how the company is handling ESG matters?
Is the board equipped to properly oversee
management in this area?
4
Does the company prepare ESG-related
reports and does the company follow an
established ESG reporting standard? Does the
company integrate ESG matters into its SEC
reports? Does management apply the same
rigor to the preparation and review of these
reports as it does to its public reporting?
Does the company engage with ESG
ratings firms?
5
What ESG engagement activities does the
company conduct? Are directors able to
engage with investors and other stakeholders
on ESG matters?
