The undertaking describes the elements of its strategy and business model that relate to or affect the topics of its material impacts, risks and opportunities: its business model, upstream and downstream value chain and its position in it; its significant product and service groups, markets and customer groups (those above 10 percent of revenue or connected to material impacts) and their relevance to sustainability objectives including changes in the period, and products or services banned in certain markets; its significant sectors including intra-group activities connected to material matters, using NACE, reportable segments or industry classifications; and, with related revenues, whether it is active in the fossil fuel sector (with coal, oil and gas revenues disaggregated and calculated under the Governance Regulation definition), chemicals production under NACE Division 20.2, prohibited weapons, or tobacco cultivation and production.
This control maps to 3 controls across 2 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 3 it maps to, and the evidence behind each claim, over MCP and REST.