What kinds of governance disclosures would be expected for leadership and governance topics?

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Governance disclosures should reflect how leadership steers sustainability, covering how the board oversees sustainability issues, how management is held accountable, how incentives are linked to sustainability performance, and the ethical standards that guide actions. This full set shows whether the organization embeds sustainability into decision-making at the highest levels and aligns incentives with responsible outcomes.

Focusing only on board meeting frequency misses the broader governance picture, and concentrating solely on executive compensation ignores oversight, accountability, and ethical expectations that are essential for responsible governance. Disclosing private information unrelated to sustainability would not align with the purpose of governance disclosures and would dilute the relevance for stakeholders.