ESRS (revised 2026)
ESRS 2 General Disclosures – ESRS (revised 2026)

ESRS (revised 2026) ESRS2-GOV-4: GOV-4 Risk management and internal controls over sustainability reporting

What does ESRS2-GOV-4 require?

The undertaking sets out how wide its risk management and internal control over sustainability reporting reaches and what its main features and components are, considering data completeness and integrity and the accuracy of estimation results as aspects of reporting risk.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS 2 General Disclosures – ESRS (revised 2026)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.