To identify prospect-affecting sustainability risks and opportunities, the entity applies the Australian Sustainability Reporting Standards and, in their absence for a given topic, turns to the SASB Standards and considers whether their disclosure topics apply, and may also consider the CDSB Framework application guidance on water and biodiversity, the latest pronouncements of other standard setters where these serve the needs of users, and the practices of entities in the same industry or geography. The same hierarchy applies when identifying applicable disclosure requirements, provided the source does not conflict with the Australian standards, and the entity discloses the sources it used in each case.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.