A new survey by PwC highlights a declining focus on ESG issues in U.S. corporate boardrooms, with less than half of directors (47%) including ESG as a regular agenda item, down from 52% last year. The survey, which involved over 520 directors from public companies, reveals growing confusion around ESG, with 66% of respondents agreeing that “ESG means different things to different people” and only 7% equating ESG with sustainability. 

Despite the growing importance of sustainability reporting, only 57% of boards feel prepared for upcoming mandatory ESG disclosures. Directors face challenges in understanding how climate commitments will impact capital allocation decisions, as only 56% reported clarity in this area. 

PwC points out that boards must go beyond terminology and focus on identifying key risks and opportunities to drive sustainable value creation. Key ESG-related topics still discussed include data security, talent management, carbon emissions, and climate change. However, the survey shows a need for better ESG comprehension to ensure long-term success. 

The findings suggest that while ESG remains a critical aspect of corporate strategy, ambiguity and a charged political environment have slowed its momentum on corporate agendas. Directors must continue guiding management toward sustainability initiatives that create lasting value for their companies. 

资料来源 

https://www.esgtoday.com/u-s-boards-deprioritizing-esg-with-most-saying-its-not-the-same-as-sustainability-pwc-survey/#:~:text=Corporate%20boards%20have%20been%20seeing,the%20same%20thing%20as%20sustainability%2C 

https://www.pwc.com/us/en/services/governance-insights-center/library/annual-corporate-directors-survey.html