
Good governance is integral to ESG and focuses on a company’s purpose, policies and practices, which guide its decision-making processes. Risk management and board oversight are important themes, but ESG governance also includes a much broader set of activities. Some of these include tax strategy, cyber, data privacy and protection, bribery and corruption, executive compensation, culture and ethics, and more. The overall goal of ESG governance is to help ensure that a company acts responsibly and seeks to support sustainability across its operations.