Disclosures on policies, actions, metrics and targets must let a reader see how far the undertaking's management of its material impacts, risks and opportunities actually reaches; where they cover only some aspects of a topic that is made clear, and where there are no policies, actions or targets for a material topic the undertaking says so (a table may mark them). GDR-P, GDR-A, GDR-M and GDR-T apply whenever a topical standard or an entity-specific disclosure reports on policies and actions that prevent, lessen, stop, minimise or remedy negative impacts, that handle risks or that pursue positive impacts and opportunities, and on the metrics and targets that track progress. Information applying to several matters or topics may be given once with its scope stated and cross-referred; detail is proportionate to severity, magnitude or strategic importance, specific to the period, and free of boilerplate and excessive detail about common practice.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.