ESG

Sustainability governance, reporting and assurance, due diligence and climate risk.

Introduction

ESG governance connects sustainability with strategy, risk and reporting. Sustainability data now faces the same scrutiny as financial data — and needs the same controls.

Control professionals bring the rigour sustainability claims require: clear ownership, reliable data, tested controls and assurance that boards and investors can rely on.

Governance

Board oversight of sustainability strategy, targets and transition plans.

Controls

Controls over sustainability data, from collection through to disclosure.

Risk

Climate and nature-related risks, scenario analysis and transition risk.

Compliance

Mandatory sustainability reporting and due-diligence obligations.

Sub-themes

The topics this pillar covers in its events, articles and working groups.

Sustainability reporting & assurance

Preparing disclosures that withstand assurance.

Climate risk & transition planning

Physical and transition risk in strategy and risk management.

Supply-chain due diligence

Human rights and environmental due diligence across value chains.

Greenwashing risk

Substantiating claims in marketing, products and reports.

ESG data controls

Data lineage, estimates and controls over non-financial data.

Sustainable finance

Taxonomy alignment and product disclosures.

Social & human capital

Workforce, diversity and community impacts.

Board ESG oversight

Committee structures, skills and incentives.

Regulatory watch

The frameworks and regulation we track for this pillar. Updates are published as Insights.

Europe

Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS)
Corporate Sustainability Due Diligence Directive (CSDDD)
EU Taxonomy and the Sustainable Finance Disclosure Regulation — tracking changes to scope and timing as EU rules are simplified

GCC

Stock exchange ESG disclosure guidance across the region
National net-zero commitments and climate disclosure developments
Sustainable finance frameworks from regional regulators

Global

ISSB standards IFRS S1 and IFRS S2
Greenhouse Gas Protocol
TNFD recommendations on nature-related risk

Events & webinars

Upcoming sessions for this pillar.

New dates are being finalised. Join the network to hear about upcoming roundtables, webinars and panels first.

Articles & insights

Analysis and regulatory updates from practitioners.

ESG

Sustainability data needs the same rigour as financial data

As sustainability reporting becomes mandatory and subject to assurance, control professionals have a central role to play.

LIC Editorial Team1 min read

Expert contributors

The practitioners who lead and contribute to this pillar.

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Bring your expertise to the ESG pillar.

We invite women working across Governance, Risk, Internal Control, Compliance and related disciplines to express their interest in joining Ladies in Control and contributing to its development.