The entity explains the current and anticipated effects that its sustainability risks and opportunities have on its business model and on its value chain, including where in the value chain they are concentrated (geographies, facilities, asset types). It describes how it has responded and plans to respond in strategy and decision-making, including current and anticipated changes to the business model, resource allocation and direct and indirect mitigation or adaptation efforts, how those plans are resourced, and progress against plans disclosed in earlier periods, with quantitative and qualitative information.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.