The entity discloses the effects of its sustainability risks and opportunities on its financial position, performance and cash flows in the reporting period, and the effects anticipated across the short, the medium and the long term, taking account of how they are included in financial planning. It gives quantitative information on current and anticipated effects unless it determines, under paragraphs 38 to 40, that the effects are not separately identifiable or that measurement uncertainty is so high that the information would not be useful, in which case it explains why, gives qualitative information and may disclose the combined financial effect with other risks and opportunities. The entity need not provide quantitative anticipated effects if it lacks the skills, capabilities or resources to do so, and uses all reasonable and supportable information to hand at the reporting date, without disproportionate cost or effort.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.