Which of the following is considered reference data in SAP Master Data Governance?

Reference data in SAP Master Data Governance is a specific category of data that provides context for other data. It consists of static values or codes used across various functions and applications within the SAP environment, serving as a framework that helps to maintain consistency in data use across the organization.

Each of the items mentioned—plants, purchasing organizations, and country codes—represents a type of reference data. Plants serve as key parameters in logistics and operations, defining where production occurs. Purchasing organizations are essential in procurement processes, indicating the authority responsible for purchasing activities. Country codes provide standardized designations for countries, which is crucial for global operations and reporting.

Since all three components—plants, purchasing organizations, and country codes—are foundational elements used for categorization and organization of data across different business processes in SAP, they collectively exemplify reference data in the MDG framework. Therefore, the answer encompasses all of these elements as valid examples of reference data in the context of SAP Master Data Governance.