Chapter 08 · Finance, data & evidenceSustainability Language
ESRS 2* General disclosures, four reporting areas
Definition
**GOV** (governance), **SBM** (strategy), **IRO** (impact/risk/opportunity management), **MT** (metrics & targets)
References
EUdocument
**GOV** (governance), **SBM** (strategy), **IRO** (impact/risk/opportunity management), **MT** (metrics & targets)
Corporate Sustainability Reporting Directive (CSRD)CSRD · verified 2026-08-22
Overview
The overview for this term is being prepared.