Sustainability Oversight as Value Creation Enabler

Sustainability reporting simplification (EU/UK cuts 60-70% data points) creates tension. New frameworks: Deloitte circularity, ESG-linked executive compensation in India, Alexforbes water security risk. IIGCC Net Zero Engagement shows real progress (Drax, Veolia). KPMG survey finds 78% adoption of sustainability-linked board pay across 375 companies, providing a benchmark. Boards should move beyond scorecards to systems-level investing and local adaptation of global frameworks.