Guidance that HCRD uses four core disclosure areas patterned on the TCFD structure: governance (a qualitative account of how senior leadership oversees human capital risks or opportunities and what it is responsible for, and which roles are delegated to management for the HCAs); strategy (the human capital risks or opportunities found over short, medium and long horizons, how they bear on operations, strategy and planning, financial and otherwise, and, if the organization chooses, how resilient its strategy is under human capital scenarios); risk and opportunity management (how human capital risks or opportunities are found and assessed, how they are handled and how they fit into the enterprise risk framework); and metrics and targets (the quantitative metrics used and results achieved across the eleven HCAs and any own metrics, the targets or KPIs for the period, a narrative for each disclosed metric explaining any material gap between target and result, a TML-level breakdown where material, and a reasoned disclosure of any metric that departs from the standard's formula or definition). A full report combines figures with qualitative narrative, protects privacy and confidentiality, and lets materiality and proportionality, by stakeholder, size, user need and jurisdiction, decide what is disclosed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.