body in setting purpose, values and strategy GRI 102–27 Collective knowledge of highest governance body 2020 AR, pp. 69 to 71 GRI 102–28 Evaluating the highest governance body’s performance 2020 AR, pp. 71 to 72 GRI 102–29 Identifying and managing economic, environmental and social impacts 2020 SR, pp. 8 to 9, 15 2020 AR, pp. 15 to 17, 43 to 44 GRI 102–30 Effectiveness of risk management processes 2020 SR, p. 15 2020 AR, pp.