Information is material when omitting, misstating or obscuring it could reasonably be expected to influence primary users' resource decisions or other users' decisions about the undertaking's impacts, risks and opportunities. The undertaking first identifies the topics tied to its material impacts, risks and opportunities, either top-down from its strategy, business model, sectors, geographies and value chain (with a specific assessment where materiality is not evident) or bottom-up at the level of individual impacts, risks and opportunities, or a mix; it then reports ESRS 2, the general disclosure requirements on policies, actions, metrics and targets and the relevant topical DRs for each material topic or sub-topic, adding entity-specific information where needed. Immaterial prescribed information is not disclosed (other than clearly identified supplementary information), only the material information for a material sub-topic is reported, and the use of any relief is disclosed as the relevant chapter requires.
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.