Undertakings must determine the sustainability matters to report using double materiality: a matter is material if it is material from an impact perspective (effects of the undertaking on people/environment) or a financial perspective (effects on the undertaking), or both.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.