The undertaking applies ESRS 1 together with ESRS 2 and the topical standards. Where it concludes that a topic tied to a material impact, risk or opportunity is not covered by an ESRS, or not in enough detail, it adds entity-specific disclosures that meet the qualitative characteristics in Appendix B, supply the material information for each reporting area, and use metrics that are relevant, faithfully measured on reasonable, supportable and verifiable assumptions and given with context, considering comparability over time and with sector peers and drawing where useful on frameworks such as IFRS industry guidance or GRI.
This control maps to 2 controls across 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.