Where the undertaking has put in place particular practices, policies or planned initiatives to help shift towards a more sustainable economy, it says so and indicates whether it has: practices (for instance saving water and electricity, cutting GHG emissions, preventing pollution, improving product safety, working conditions and equal treatment, sustainability partnerships); sustainability policies (and whether they are published), including any stand-alone policies on environmental, social or governance matters; future initiatives or forward plans being implemented; and targets to monitor the policies. These cover reducing negative and enhancing positive effects on people and the environment; Appendix B suggests topics, and Comprehensive Module reporters complete the picture under C2.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.