Environmental, social and governance

Gain practical guidance and insights to help directors navigate the evolving landscape of Environmental, Social, and Governance (ESG) issues. Explore key resources, frameworks, and tools to strengthen oversight and drive long-term organisational performance.

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What is environmental, social and governance?

Boards today are expected to integrate environmental, social and governance (ESG) considerations into oversight and reporting. This topic examines how directors address sustainability, social impact and governance expectations to support resilience and stakeholder trust.

Featured resources

Explore curated guidance to help directors understand the evolving ESG landscape and apply good governance practices in their organisations.

Climate Change Science Snapshot 2025: Overview for Australian Directors. <p>As climate risks intensify, clear, science-based insights support Australian directors in guiding strategic decision making.</p>
A director’s guide to mandatory climate reporting. <p>Practical guidance for directors overseeing their organisations’ disclosures under Australia’s mandatory climate reporting laws.</p>
Governing for net zero: The board's role in organisational transition planning. <p>This joint resource offers practical guidance for boards navigating climate transition planning.</p>

Explore subtopics

Dive deeper into the key areas shaping ESG oversight. Each subtopic links to a full collection of resources available in the AICD Resource Library.

Climate governance

Climate governance focuses on how boards oversee climate-related risks and opportunities that may materially affect an organisation’s strategy, operations, and long-term sustainability. Strong climate governance supports informed decision-making, enhances organisational resilience, and helps build trust with stakeholders. Boards play a critical role in overseeing climate disclosures, ensuring accountability for emissions reduction commitments, and guiding transition planning aligned with organisational goals.

By embedding climate considerations into risk management, strategy, and reporting, directors can help position their organisation for long-term value creation in a low-carbon economy.

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Sustainability

Sustainability encompasses how organisations manage their social, environmental, and economic impacts to support long-term performance and responsible business practice. Boards are increasingly required to oversee sustainability strategies that address resource stewardship, operational impacts, workforce well-being, community outcomes, and ethical supply chains.

Understanding sustainability frameworks, standards, and reporting requirements enables directors to provide effective oversight and align organisational activities with stakeholder expectations.

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asic-sustainability-reporting-guidance-for-companies
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FEATURED COURSE

Climate Governance for Australian Directors

As an Australian director, a solid grasp of climate governance is essential.​ In this four-week interactive online short course, you’ll learn about your evolving climate-related duties and responsibilities, navigate new regulations and explore emerging climate risks and opportunities.

View eLearning module

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Culture and ethics. <p>Access guidance on building and sustaining ethical organisational culture and values-based leadership.<br />  </p>
Risk management. <p>Access tools, guidance and frameworks to help boards identify, assess and mitigate organisational risks.</p>
Strategy. <p>Find insights and frameworks to guide boards in shaping strategy and long-term direction.<br />  </p>
Innovation and technology. <p>Discover governance considerations, tools and insights to oversee innovation and technology.</p>
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