The report explains how the undertaking affects, or is likely to affect, people and the environment over short, medium and long horizons, and how environmental and social matters have touched or may touch its finances, results and cash position. Information must be relevant, faithful, comparable, understandable and verifiable. Where the business or its sector raises issues the modules do not cover, extra metrics or narrative are added (Scope 3 emissions are to be considered under paragraphs 49 to 52, and Appendix B lists candidate issues), and module metrics may be supplemented with further qualitative or quantitative detail.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.