The entity describes each prospect-affecting sustainability risk and opportunity, the time horizons (short, medium and long term) over which effects could reasonably be expected, how it defines those horizons and how they link to its strategic planning horizons and capital allocation plans. It states whether each item is a risk or an opportunity and which source of guidance it drew on to identify and describe it.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.