Governance & Policy
Sustainability Governance
The board-level structures through which sustainability is owned, overseen and enforced inside an organisation.
Definition
Sustainability governance is the system of board oversight, executive accountability, policies, incentives and controls through which an organisation directs and manages its sustainability performance: board committees, executive responsibility (chief sustainability officers), linking pay to sustainability targets, risk management integration, and competence requirements. Disclosure regimes (CSRD, ISSB) require reporting on exactly these structures, making governance the "G" that proves the "E" and "S" are managed rather than marketed.
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