> For the complete documentation index, see [llms.txt](https://guides.gresb.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/nzif-alignment-module/nz2-governance-and-management.md).
# NZ2: Governance and Management
1. **Does the entity have governance and/or management responsibility for targets and the decarbonization plan?**
Intent: What is the purpose of this question?
Governance/management responsibility refers to having clear accountability in place for setting emissions reduction targets and delivering the decarbonization plan.
Input: How do I answer this question?
Answer “**Yes**” where responsibility is clearly assigned, such as through board or board-committee oversight, senior management accountability, or responsibility held by a sustainability, climate, or investment committee.
Answer “**No**” if responsibility for targets and decarbonization planning has not yet been formally assigned through these channels or remains unclear.
***Additional Information***
A voluntary open-text field is provided to describe governance arrangements in more detail.
2. **Have the targets and decarbonization plan been approved at the board level?**
Intent: What is the purpose of this question?
This question captures whether formal board-level approval has occurred.
Input: How do I answer this question?
Answer “**Yes**” if approval has been granted by the board or a board-level committee; otherwise answer “**No**.”
---
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