Institutions must disclose information on ESG risks, distinguishing environmental, social and governance risks and, for environmental risks, physical and transition risks, including the total amount of exposures to fossil fuel sector entities and how identified ESG risks are integrated into business strategy, processes, governance and risk management, in the uniform formats. Small and non-complex institutions disclose annually.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.