TOPIC: Business Environment at 26 percent. What is actually on it?

Coming from finance and strategy consulting, I was actually interested to see this jump from 8 to 26 percent. For those who have already taken the new exam, what topics actually showed up?

The official ECO says it covers strategic alignment, governance, compliance, benefits realization, organizational change, and executive stakeholders. But how deep do we actually need to go?

Is it mostly conceptual, like understanding what benefits realization means? Or should I expect calculations like ROI, NPV, and IRR? And what about sustainability and ESG? I have seen those mentioned but I am not sure if they are tested.

I think this is an interesting shift but I do not want to overprepare on financial metrics if the exam is more about judgment.