The entity names the governance body or the individuals who oversee its sustainability risks and opportunities, and for them discloses: how their responsibilities are written into charters, mandates, role descriptions and policies; how they satisfy themselves that the right skills exist or will be built; how and how often they are informed; how they take the risks and opportunities into account when overseeing strategy, major transactions and risk management, including any trade-offs considered; and how they oversee target setting and monitor progress, including whether related performance metrics feed into remuneration. It also discloses what part management plays in those governance processes, controls and procedures, whether that role is delegated to a specific position or committee, how oversight is exercised over it, and whether management relies on controls and procedures in support of that oversight and how these integrate with other internal functions.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.