The sustainability financial disclosures form part of the entity's general purpose financial reports and may be placed in the same location as other information in those reports (such as the management commentary or directors' report), provided they are not obscured by it. Information required by the standards may be brought in by cross-reference to another report the entity publishes, if that report can be obtained on identical terms at the same moment, the cross-referenced information is clearly identified and the complete set of disclosures is not made less understandable; the entity then takes the same responsibility for that information.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.