Where the undertaking implements key actions to manage material impacts, risks and opportunities (including remedy and collaborative actions, and environmental actions classifiable under the mitigation hierarchy) it describes the actions taken in the year and planned, with their timeframe, scope (operations, value chain, subsidiaries, geographies, stakeholder groups) and expected outcomes and contribution to policy objectives. Where significant operating or capital expenditure has been or will be allocated, it describes the type of current and future resources and any preconditions such as public support or market developments, discloses the amount allocated in the period with the financial statement line items or notes where it is included, and gives an indicative range of future resources, which may be limited to approved and announced actions and planned funding sources and presented as a table split by capex and opex and by time horizon.
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.