The sustainability financial disclosures cover the same reporting entity that the related financial statements cover. The entity presents information so that users can see the connections between the risks and opportunities it reports, between its governance, strategy, risk management and metrics disclosures, and between the sustainability disclosures and the entity's other general purpose reports, the financial statements above all. It identifies the financial statements the disclosures relate to, uses data and assumptions consistent with those statements as far as the applicable GAAP allows, and reports in the presentation currency of the financial statements when a currency unit is used.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.