Las comisiones de Sostenibilidad de las compañías cotizadas españolas: áreas de responsabilidad, perfiles, tendencias y retos
Sustainability is no longer a secondary concern but, rather, a priority item on the agenda of most boards of directors. Sustainability, in a broad sense, can be understood as the need for any company to survive and implies incorporating a long-term vision into day-to-day management, creating dedicated committees within those boards and avoiding short-term focuses which do not take ESG risks into account. This shift has also been accompanied by a series of reforms at the regulatory level and in terms of good governance recommendations which respond to the demands of investors, shareholders and different stakeholders that are definitively pushing for the transformation of the sustainability concept.
Within this context, this study analyses these committees which provide a practical perspective and a set of reflections within the boards themselves that can be useful for the entire corporate governance community.
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