The undertaking describes concisely and specifically (not boilerplate) the process and decision steps used to identify impacts, risks and opportunities and their topics and to assess materiality, including coverage of own operations and the value chain, the key methodologies, inputs and assumptions and the qualitative considerations or quantitative thresholds; how it assessed and prioritised impacts by severity and likelihood, how prevention, mitigation and remediation actions were considered, and how it considered areas of heightened risk linked to activities, business relationships or geographies; whether the assessment draws on its due diligence process and how consultation with affected stakeholders and external experts informs it; significant changes from the prior period; and when the materiality assessment was last updated. Dependencies are covered where relevant.
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.