Governance evaluates the structures, policies and processes by which a company is directed and held accountable - ensuring integrity, transparency and long‑term value creation. It encompasses:

• board composition, independence, diversity and executive oversight (audit, risk, ESG committees);
• ethical conduct and compliance systems (codes of ethics, anti‑corruption, whistle‑blowing, corrective action);
• enterprise‑wide risk management and digital responsibility (cybersecurity, data privacy, AI ethics);
• financial governance and tax transparency (capital allocation, CbCR, effective tax rate, lobbying and political spend);
• stakeholder‑focused transparency and strategy integration (materiality, ESG reporting, sustainability strategy under ISSB, GRI and ESRS G1–G3).