25 Unless another IFRS Sustainability Disclosure Standard permits or requires otherwise in specified circumstances, an entity shall provide disclosures about:
(a) governance - the governance processes, controls and procedures the entity uses to monitor and manage sustainability-related risks and opportunities (see paragraphs 26-27);
(b) strategy - the approach the entity uses to manage sustainability-related risks and opportunities (see paragraphs 28-42);
(c) risk management - the processes the entity uses to identify, assess, prioritise and monitor sustainability-related risks and opportunities (see paragraphs 43-44); and
(d) metrics and targets - the entity's performance in relation to sustainability-related risks and opportunities, including progress towards any targets the entity has set or is required to meet by law or regulation (see paragraphs 45-53).
26 The objective of sustainability-related financial disclosures on governance is to enable users of general purpose f
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