The verifier or validator shall confirm the materiality threshold required by the intended users or, where none is specified, set thresholds and communicate them to the client; materiality has quantitative components (misstatements, incomplete inventories, misclassification, calculation errors) and qualitative ones (control issues eroding confidence, poorly managed documented information, difficulty locating information, noncompliance indirectly related to emissions).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.