The governing body should make sure value is kept and shared out in a way that leaves the organization agile and viable in the long term and meets its value generation objectives. It should show accountability by keeping and sharing value openly and by reporting on the related processes, decisions and results, including how far the organization's effects extend over time; where the organization has destroyed or damaged value, it should tell the relevant stakeholders, justify this where appropriate and explain how the value will be restored or made good.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.