Financial Governance examines how financial policies, controls and oversight ensure the integrity and sustainability of fiscal performance:

• Tax strategy & transparency: board-approved tax policies, BEPS compliance, CbCR, ETR reconciliation and GRI 207 disclosures.
• Capital allocation: investment-committee mandates, budget oversight, sustainable-finance criteria (green bonds, SLBs) and stewardship practices.
• Reporting & audit: integration of financial and ESG data in iXBRL, external audit scopes and CFO/finance-committee accountability.