The entity discloses whatever is material about its prospect-affecting sustainability risks and opportunities. Information is material when leaving it out, misstating it or obscuring it could plausibly sway the decisions primary users make on the basis of general purpose financial reports, which include both the financial statements and the sustainability financial disclosures. Materiality judgements follow paragraphs B13 to B37 and are reassessed at each reporting date, including for information about possible future events and for commercially sensitive information about opportunities.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.