The undertaking describes who sits on its administrative, management and supervisory bodies (the share of independent members, whether employees and other workers are represented, the gender split computed as the average female to male ratio, and other diversity aspects it tracks); their expertise and skills for overseeing material impacts, risks and opportunities and how they determine whether skills are available or will be developed; the identity and responsibilities of the individuals, committees or bodies responsible for managing or overseeing those matters as reflected in terms of reference, mandates and policies, noting matters the bodies address directly without delegation; how they oversee target setting and monitor progress; and how they take material impacts, risks and opportunities into account in overseeing strategy, major transactions and risk management, including whether trade-offs were considered. Management of impacts, risks and opportunities includes the due diligence process.
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.