Where the undertaking omits a whole topical standard under the ESRS 1 phase-in provisions it still discloses whether the topic's impacts, risks and opportunities were assessed as material and, where they were, briefly describes the material topic or sub-topic and how its business model and strategy take account of the related impacts, its time-bound targets and progress (and for biodiversity whether targets rest on conclusive scientific evidence), its policies, its actions to identify, monitor, prevent, mitigate, bring to an end, minimise or remediate negative impacts and their results, and relevant metrics. Where other phased-in datapoints are omitted it discloses that fact, in the general part or in the content index.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.