What you own
The Chief Sustainability Officer leads the organization's sustainability vision and aligns ESG strategy with business objectives, investor expectations and regulatory frameworks.
- Set the sustainability strategy and ESG targets
- Align ESG goals and KPIs with corporate strategy and board objectives
- Oversee ESG disclosure against GRI, ISSB, SASB, TCFD and CSRD
- Sponsor environmental, social and governance programs across functions
- Engage investors, rating agencies and regulators on ESG performance
- Report ESG performance to the executive team and board
At a glance
The GRC processes this role owns, touches and depends on.
Owns
accountable for the process
Touches
contributes or approves
Depends on
consumes its output
How the GRC processes connect
Three lines of defense set the frame; the chain shows where each process hands off to the next. Colors follow the role: navy is owned, blue is touched, gray is depended on.
Reporting lines
Who this role reports to, who reports to them, and the peers they work with most.
Reports to
Direct reports
Works closely with
How SmartSuite supports this role
Lead
ESG. Gives the CSO real-time ESG performance across environmental, social and governance initiatives, with KPIs connected to corporate strategy.
Compliance management. Tracks progress against GRI, SASB, TCFD and CSRD requirements as mapped obligations with evidence.
Risk management. Integrates ESG risks into the enterprise risk register so climate and supply-chain ethics exposure is governed with other risk.
Reporting. Produces investor and board ESG reports from traceable metrics and evidence.
Products this role uses most
Industry reference
The GRI Universal Standards (2021) remain the most widely used disclosure framework; the ISSB's IFRS S1 and S2 (2023) set the investor-focused baseline that jurisdictions are adopting; and the EU's CSRD, with the ESRS, makes sustainability reporting a legal duty, subject to assurance, for the large EU companies and groups that the 2026 Omnibus I directive leaves in scope (more than 1,000 employees and more than 450 million euros in net turnover). California's SB 253 adds greenhouse gas reporting for large companies doing business in the state, while SB 261 climate-risk reporting is on hold under a Ninth Circuit injunction.
Financial institutions carry extra duties: the EU's SFDR for asset managers and the EBA's Pillar 3 ESG disclosures for banks. Public bodies and healthcare systems typically report voluntarily against GRI and the GHG Protocol.
Related roles
Explore Further
Guides and definitions from the GRC Knowledge Center and the What-is glossary, chosen for this role.
Frequently asked questions
What is the Chief Sustainability Officer accountable for?
The Chief Sustainability Officer leads the organization's sustainability vision and owns the ESG strategy and targets, their alignment with corporate strategy and board objectives, ESG disclosure against GRI, ISSB, SASB, TCFD and CSRD, the environmental, social and governance programs across functions, engagement with investors, rating agencies and regulators, and the reporting of ESG performance to the executive team and board. In SmartSuite that work runs in ESG & Sustainability Management.
How does SmartSuite give a Chief Sustainability Officer real-time ESG performance?
SmartSuite gives the CSO real-time ESG performance across environmental, social and governance initiatives in ESG & Sustainability Management, with KPIs connected to corporate strategy. The ESG Program Director and Sustainability Manager maintain the initiatives and metrics; the CSO sees progress against targets as data arrives rather than at reporting season, and can show which initiatives move which KPI and how each KPI relates to a board objective.
How does the officer track progress against GRI, SASB, TCFD and CSRD?
Progress against GRI, SASB, TCFD and CSRD requirements is tracked as mapped obligations with evidence, so each disclosure requirement has a status and the evidence behind it. ESG & Sustainability Management holds the framework mapping and the ESG Reporting Manager works it, which means the CSO can see which requirements are met, which are partial and where evidence is missing before an assurance provider asks, rather than discovering gaps during the assurance engagement.
How are ESG risks governed alongside other enterprise risk?
ESG risks are integrated into the enterprise risk register in Enterprise Risk Management (ERM), so climate and supply-chain ethics exposure is governed with the same appetite, owners and treatment plans as other risk rather than in a sustainability silo. The Chief Risk Officer sees ESG exposure in the aggregate picture; the CSO sees which ESG risks are top risks and how their treatments are progressing, and Environmental Health & Safety (EHS) holds the operational safety and environmental records that feed them.
How does the Chief Sustainability Officer report to investors and the board?
SmartSuite produces investor and board ESG reports from traceable metrics and evidence, so every figure in the report can be followed back to the record and evidence that support it. That traceability is what assurance providers and rating agencies test, and it is how the CSO's reporting to the board reconciles with what the Chief Financial Officer and ESG Controller report in financial filings and what the Chief Compliance Officer governs as disclosure controls.
How quickly can an ESG program get running in SmartSuite?
New customers can start with SmartSuite Onboarding, a guided four-week program around one or two priority workflows. For a sustainability office the first workflow is the ESG data collection cycle: select the disclosure frameworks that apply, load the current targets and KPIs with their owners and bring in the initiatives already under way. Data collection widens over time as functions contribute their metrics, and because the obligations and evidence model is shared with the compliance program, ESG disclosure is governed like any other framework rather than built as a separate system each reporting cycle.

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