PricewaterhouseCoopers (PWC) recently issued the following announcement.
The board and ESG oversight
Because ESG encompasses strategy, risk, and opportunity, the board plays a vital role. But ESG is a broad topic, and the board should consider assigning various aspects of oversight to specific committees.
Here we outline the role the audit committee can play in overseeing ESG disclosures.
Original source can be found here.
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