Greentech Manufacturing Ltd. is assessing its ESG maturity. The company has a documented environmental policy, tracks carbon emissions, and has set a 2030 target for 30% GHG reduction. However, it has not yet linked executive compensation to ESG metrics. According to ICAI's guidance on ESG reporting, which dimension of maturity progression is the company lacking?

• AStrategic integration of ESG into business strategy
• BGovernance and accountability mechanisms for ESG targets
• CMeasurement and disclosure of ESG metrics
• DStakeholder engagement in ESG initiatives