Following the progressive implementation schedule, the entity discloses its material organisational climate risks and opportunities (business operations, people, assets and infrastructure relied on for continuity) and, from Year 2, its policy-related risks and opportunities (those affecting its ability to deliver public policy). For each risk it states whether it is predominantly a physical or a transition risk, specifies the short, medium or long-term horizon over which the effects could reasonably occur, and explains how it defines those horizons and why. The disclosure is expected to rest on a climate risk and opportunity assessment conducted, where practicable, under the government's climate risk management Program; an entity using another methodology explains why and ensures it is robust and defensible.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.