ESG 2.0: Where value meets values
To navigate complexity, directors need a sharper framework – one that offers a coherent approach to what they should actually govern
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AS SINGAPORE boards convene for their first meetings of 2026, directors face a global landscape defined by competition and fragmentation.
At the upcoming World Economic Forum, dialogues will centre on five critical themes: cooperation in a contested world; unlocking new sources of growth; investing in people; innovation at scale; and building prosperity within planetary boundaries.
The context is familiar to boards: artificial intelligence disruption, geopolitical risk and macroeconomic headwinds. We face a paradox where governance standards have never been higher, yet value creation remains elusive.
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