G s setting purpose, values and strategy 17, 61 102-27 Collective knowledge of highest governance body 318 4 102-28 Evaluating the highest governance body’s performance 320 102-29 Identifying and managing economic, environmental and social impacts 318 16 102-30 Effectiveness of risk management processes 74 102-31 Review of economic, environmental and social topics 320 102-32 Highest governance body’s role in sustainability reporting Iberdrola’s Board of Directors is the body responsible for approval of the Statement of Non-Financial Information.