The entity discloses the processes and policies by which it identifies, assesses, prioritises and monitors sustainability risks: the inputs and parameters used (data sources, scope of operations covered), whether and how scenario analysis informs risk identification, how the nature, likelihood and magnitude of effects are assessed, whether and how risks are prioritised against other risks, how risks are monitored, and whether and how the processes changed from the prior period. It discloses the equivalent processes for opportunities, and explains how all of this is woven into enterprise-wide risk management.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.