On the Usefulness of Esg Disclosure and the Role of Board Committees

Maria Lucia Passador

Banca Impresa Società, 2023, issue 1, 135-182

Abstract: The paper elaborates on several ESG-related corporate governance issues regarding European listed companies. From a study of «risk-related» and «sustainabilitylinked » committees, the study dwells on the functions of these committees, risk management activities, the integration of artificial intelligence, and the role of the chief sustainability officer. The aim of the paper is to provide some insights for companies that, in light of the ESG evolution, of the undeniable magnitude of the post-pandemic economic crisis and of the current geopolitical scenario, wish to reshape their governance structure and make it more streamlined, based on the belief that – once again – less is more

Keywords: Corporate Sustainability Reporting Directive; Non-Financial Information; Board Committees; ESG; Circular Economy. (search for similar items in EconPapers)
Date: 2023
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