Top management has to show leadership and commitment, not merely approve a policy. That means taking accountability for the effectiveness of the records system, making sure the policy and objectives fit the organization's direction, integrating records requirements into business processes, providing the resources, communicating why the system matters, checking that it produces the intended results, promoting improvement and supporting the people who run it. The evidence is in decisions and resources, not in a signed statement alone.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.