The organisation states whether its financial accounting identifies spending and revenue aligned with its climate transition, the methodology or taxonomy used (for example the EU Taxonomy) and the level at which alignment is identified; quantifies the amount and share of aligned capital expenditure, operating expenditure and revenue and the planned share in future; gives the share of spending and revenue from eligible and aligned activities under a sustainable finance taxonomy by objective and activity; and adds context and any verification or assurance. CDP's ambition is an increasing aligned share, verified by a third party.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.