Lincoln Financial | https://www.lfg.com/wcs-static/pdf/Corporate%20Governance%20Guidelines.pdf https://www.lfg.com/wcs-static/pdf/Corporate%20Governance%20Guidelines.pdf https://www.lfg.com/public/aboutus/companyoverview/corporategovernance https://www.lfg.com/wcs-static/pdf/Corporate%20Governance%20Guidelines.pdf https://www.lfg.com/public/aboutus/companyoverview/corporategovernance 42 Our sustainability management system To formalize this process, we developed and implemented an institutional Sustainability Management System (SMS).