التفاصيل البيبلوغرافية
| العنوان: |
Overseeing the dynamic materiality of ESG risks: The board's role. |
| المؤلفون: |
Sheehan, Norman T., Park, Han‐Up, Powers, Richard C., Keyes, Sarah |
| المصدر: |
Journal of Applied Corporate Finance; Spring2023, Vol. 35 Issue 2, p52-57, 6p, 2 Diagrams |
| مصطلحات موضوعية: |
ENVIRONMENTAL responsibility, PLASTIC bag laws, BUSINESS enterprises, FINANCIAL risk, SUSTAINABLE investing, SOCIAL engineering (Political science), PROXY |
| مستخلص: |
The article focuses on the board's role in overseeing the dynamic materiality of ESG risks. It discusses the challenges posed by ESG risks, such as climate change, and the impact on companies' financial performance, cost of capital, and reputation. It emphasizes the need for boards to enhance their oversight of ESG risks through effective enterprise risk management (ERM) systems. |
| قاعدة البيانات: |
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