A full set of sustainability financial disclosures gives a fair presentation of every prospect-affecting sustainability risk and opportunity, identified by applying paragraphs B1 to B12. Fair presentation means disclosing relevant information and representing it faithfully: a depiction that is complete, neutral and accurate. The information must also be comparable, verifiable, timely and understandable, and the entity adds disclosures beyond the specific requirements where users would otherwise not grasp the effects on its cash flows, financing access and capital cost. Applying the Australian Sustainability Reporting Standards with such additional information is presumed to achieve fair presentation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.