values and strategy 1.4.1. 102-27 Collective knowledge of highest governance body 1.4.1. 102-28 Evaluating the highest governance body’s performance 6.5.2. 102-29 Identifying and managing economic, environmental and social impacts 1.2.2./1.2.1.3./1.4.1. 102-30 Effectiveness of risk management processes 1.4.1.1. 102-31 Review of economic, environmental and social topics 1.4.1.1.