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Corporate Governance

Governance & Social
Corporate governance is the system of rules, practices, and processes by which a company is directed and controlled. In the ESG context, it covers board composition and independence, executive compensation, audit committee effectiveness, anti-corruption policies, whistleblower protection, tax transparency, and ESG oversight at board level. Strong governance is increasingly linked to sustainability performance — ESRS G1 (Business Conduct) and BRSR Principle 1 both mandate governance disclosures.

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