The entity presents information so that users can see the connections between its climate risks and opportunities, between the governance, strategy, risk management and metrics sections, and between the disclosure and the financial statements, which it identifies; data and assumptions are consistent with those statements as far as possible. It uses all reasonable and supportable information available at the reporting date without disproportionate cost or effort, covering entity-specific factors and the external environment and including past events, current conditions and forecasts. An exhaustive search is not required; what counts as disproportionate depends on the entity's resource constraints, data availability and access to specialists, and the judgement can change over time.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.