Operational Impact

  • Governance & Ownership

Social and Environmental Board Committee (OI1984)

Indicates whether there is a formal board of directors or governing body committee dedicated to social and environmental performance.
Reporting format
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Social and Environmental Board Committee (OI1984). v4.0.


Organizations should footnote the relevant details about the responsibilities of the social and/or environmental committee.

Usage Guidance

  • A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary responsibility to shareholders and/or other relevant stakeholders.