◦ Board’s ESG oversight : A Seven Part Framework ◦ Setting S.M.A.R.T. targets ◦ Board’s ESG governance: readiness questions ◦ Reporting on climate change: readiness questions
◦ Appendix 1: Toolkit ◦ Appendix 2: Reporting guidance on Environmental KPIs ◦ Appendix 3: Reporting guidance on Social KPIs ◦ Appendix 4: Table of references to international standards/guidelines and other resources