ESG: The Next Chapter. Is Your Board Prepared?

Tom O’Neil writes that environmental, social, and governance (ESG) strategies and practices faced a host of challenges in 2023, from growing claims of greenwashing and new reporting requirements to legal and public policy attacks on diversity, equity, and inclusion (DEI) initiatives and the fundamental notion of sustainability. Yet contrary to some predictions, ESG survived the year fully intact as a nuanced spectrum of key strategic considerations and enterprise risks. Mr. O’Neil discusses notable ESG challenges that will confront boards in 2024 and offers suggestions on how best to prepare for them.

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