Environmental, social, and governance (ESG) is taking the world by storm. However, while ESG may seem like a relatively new concept, the reality is that non-financial risks and opportunities, and board governance over those matters, have existed for a long time, even before the term ‘ESG’ was first coined back in 2005. However, what is newer is that ESG creates a series of lenses through which companies can assess whether, and to what degree, they need to exhibit greater risk-creativity and strategic creativity. This how to guide outlines the steps that companies should take when creating an ESG board committee. As ESG and sustainability expectations evolve, questions arise around how best to structure board oversight of relevant ESG matters . The short answer here is that, as is the case with traditional areas of corporate governance, there is no one-size-fits-all approach. For some companies the right answer will exist in better defining the scope of the responsibilities of their existing board bodies; for others, the right answer will exist in creating a new