√ 102-26 Role of highest governance body in setting purpose, values and strategy 16, 50 √ 102-27 Collective knowledge of highest governance body 235 √ 4 102-28 Evaluating the highest governance body’s performance 236 √ 102-29 Identifying and managing economic, environmental and social impacts 236 √ 16 102-30 Effectiveness of risk management processes 59 √ 102-31 Review of economic, environmental and social topics 236 √ III.