普华永道（PwC）：2026董事会对可持续发展战略的有效监督报告（英文版）（13页）.pdf

1、Effective board oversight of sustainability strategyApril 2026Governance Insights Center2PwCEffective board oversight of sustainability strategyOur Sustainability oversight:the corporate directors guide addresses the broad sustainability landscape,the role of the board in overseeing sustainability,a

2、nd how boards are organizing themselves.This installment of our sustainability oversight series highlights specific actions boards can take to respond to the current environment,with a focus on identifying which sustainability topics merit board focus because of their strategic significance and impa

3、ct on long-term value.3PwCEffective board oversight of sustainability strategyUnderstanding the current landscapeDirectors and executives continue to debate what sustainability means in a corporate setting.Some use it to cover the full breadth of the UNs Sustainable Development Goals;others focus on

4、 climate,human rights,and a shifting list of other priorities.The terminology varies too as some people use ESG and sustainability interchangeably while others define them distinctly,and other legacy acronyms,like CSR,persist.The board should keep the conversation anchored in outcomes,not labels.Deb

5、ates over terminology,however,shouldnt slow execution.Markets reward results you can measure.Cutting through the noise requires focus.Define sustainability in practical terms:how the business performs over time and the factors that drive that performance.Its a definition that aligns with the boards

6、duty to oversee the business so that it delivers long-term success.Effective oversight of sustainability can set up a long-term lens and help filter out short-term noise.Viewed this way,sustainability and business value move together.4PwCEffective board oversight of sustainability strategy“We are no