responsibility for sustainability performance 4.2 Independence of Supervisory Board Chair 28, aR 112, 113, 115 4.3 Independent members of the highest governance body Na 4.4 Mechanisms for shareholders and employees to provide recommendations to highest governance bodies 28, 31, 34–35, 88 4.5 Linkage between compensation for senior managers/executives and sustainability performance 28, aR 119, 120 4.6 Processes in place to avoid conflicts of interest 29–13, MS, CoCo 4.7 Expertise of members of the highest governance bodies with respect to sustainability 2–10, 31 4.8 Mission statement, values, codes of conduct 29–31 4.9 Procedures of the highest governance bodies for overseeing environmental, economic, and social risks and opportunities 31, 46 4.10 Processes for evaluating management’s own sustainability performance aR 119–120 4.11 Precautionary approach 46, 47 4.12 Subscription to or endorsement of external initiatives 89–93 4.13 Memberships 32, 90 4.14 List of stakeholder groups engaged 87 4.15 Basis for identification of stakeholders 31, 87–90 4.16 Stakeholder dialogue (type/frequency) 62–66, 68–85, 87–90 4.17 Response to key concerns raised by stakeholders 87, 88, www 5.