The statement must describe the due diligence process applied to sustainability matters (aligned with Union due diligence requirements where they apply), the principal actual or potential adverse impacts linked to own operations and the value chain including products, services, business relationships and supply chain, the actions taken to identify and monitor them and to prevent, mitigate, remediate or end them with their results, and the principal sustainability-related risks to the undertaking, its main dependencies on those matters and how it manages the risks.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.