The organisation states whether its strategy and/or financial planning have been influenced by environmental risks and opportunities and describes where and how: for strategy, the business areas affected (products and services; operations; R&D investment; the upstream and downstream value chain) and the environmental issues; for financial planning, the financial elements affected (revenues; direct and indirect costs; capital expenditure and allocation; access to capital; acquisitions and divestments; assets and liabilities) and how. CDP's ambition is that strategy, financial planning and the transition plan adapt to environmental risks and opportunities across operations and value chain, and that effects on financial position and cash flows are analysed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.