Chapter 08 · Finance, data & evidenceSustainability Language

Governance / Strategy / Risk Management / Metrics & Targets

Definition

the structural backbone shared by: TCFD, IFRS S1/S2 and all adoptions (UK SRS, CSDS, SSBJ, AASB S2, KSDS, TSRS), UK s.414CB(2A) eight disclosures (a–h map onto pillars), China MOF four elements (治理/战略/风险和机遇管理/指标和目标), Switzerland Climate Ordinance, California SB 261, OSFI B-15.

References

Overview

The overview for this term is being prepared.

Have evidence, context, or a correction to share? Every suggestion is considered by an editor before publication.

Classification
Indexed
Review stage
Editorially approved
Last reviewed
23 Aug 2026
What the classifications mean

This term is classified as Indexed

EstablishedMultiple definitionsContestedEmergingIndexedCurrent