The risk assessment approach involves identifying disclosures as 'high-priority' KPIs based on selected parameters such as feasibility, complexity, potential reputational, and reporting risks. These high-priority KPIs are included in a 'risk control matrix', where controls are formalized and tracked. The internal control system is defined following the guidelines of the Internal Control over Sustainability Reporting (ICSR) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and based on the COSO Internal Control-Integrated Framework (ICIF). For the set of selected KPIs, the entire data flow is mapped from primary data collection to consolidation and final validation, clearly defining roles and responsibilities.