The organization aligns its HCA metrics with the sustainability reporting frameworks it already applies and decides which HCAs and metrics are material, having regard to who will read the report, what its sustainability objectives are and which jurisdiction applies, using the clause 3 definition of materiality (which spans money, the environment, society, governance, and legal and ethical matters), the AI-related risks or opportunities in 4.5.9 and the principles in 4.2. The standard fixes no single reading of materiality; it steers HCRD producers in reaching their own.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.