The entity identifies the accountable authority (Commonwealth entity) or governance body (Commonwealth company) that oversees climate risks and opportunities and discloses how those responsibilities are reflected in terms of reference, mandates, role descriptions, policies or legislation; how it decides whether the skills and competencies to oversee climate responses exist or will be developed; how and how often it is informed; how it weighs them when overseeing strategy and risk management and when deciding on major transactions and on how funds are prioritised; how it oversees target setting and monitors progress, including emissions reduction targets; and, for Commonwealth entities, whether risk oversight is deputised to a management-level position or committee (the assignee) and how that assignee is overseen. It also discloses the role of the assignee, senior management and governance committees in administering the governance processes, controls and procedures, including whether controls and procedures are used and how they integrate with other internal functions; for Commonwealth companies the equivalent disclosure covers management's role and delegation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.