Issue link: https://digital.shearman.com/i/1512772
Shearman & Sterling LLP 87 | ESG Disclosure and Governance How Does the Board Allocate Responsibility for ESG Oversight? Committees Responsible for ESG Oversight* Board and committee(s) Full board only 2 96 Nominating and governance committee** Public policy/regulatory and compliance/sustainability/CSR committee Audit committee Compensation committee 18 66 * Of the 96 companies that disclosed which board committee(s) had responsibility for ESG oversight, 47 of the Top 100 Companies identified two or more committees responsible for such oversight. ** Including combined Nominating and Governance and ESG committees 35 36 Committee Charter or Corporate Governance Guidelines Specifically References Oversight of Climate Risk and Opportunities 25 Committee Charter or Corporate Governance Guidelines Specifically References Oversight of Human Capital Management 32