Hello,

Hope this finds you well.

The Deloitte Center for Board Effectiveness published an On the audit committee’s agenda article titled “Emerging trends in ESG governance for 2023” that we want to submit for your consideration.

Emerging trends in ESG governance for 2023

Companies increasingly are opting for ESG governance frameworks that allocate responsibilities to various combinations of board committees and the full board. Given the proposed SEC rule on climate risk disclosure and its likely impact on financial reporting, audit committees should understand trends that are emerging in climate reporting and the broader ESG governance landscape.

Posted by section: Maureen Bujno and Kristen Sullivan

Editor’s section: Maureen Bujno and Kristen Sullivan

Regards,

Ruby Jaiswal

Assistant Manager, Center for Board Effectiveness, Executive Networking

Deloitte Support Services India Pvt. Limited

US Tel/Direct: +1 470 362 4497| | Mobile: 09910282221

rujaiswal@deloitte.com | www.deloitte.com

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