As a demonstration of accountability, the governing body should make sure the organization's reports and disclosures: set out the purpose, values, value generation model, strategy and governance policies; give information on the governing body (its decisions, actions, performance and improvements, how it has met its responsibilities and what follows where it has not); give information on the organization (how well it fulfilled the purpose, how it did so and whether that was reasonable in the light of the context and policies, the effect it has had and expects to have on the resources it uses and on the environmental, social and economic context, who can sway the governing body's decisions and how strongly, and its culture and behaviour and how stakeholders see them); satisfy compliance obligations; build trust in the reliability of the information by explaining what assurance was obtained (6.4); are open, subject to confidentiality; explain and justify what was done, not done or overlooked, along with risks and dependencies, the governing body's own among them; and cover past actions and results as well as plans for the future. The governing body should choose the reporting methods that best suit what its stakeholders expect; make sure what is reported and disclosed is material, complete, clear, responsive, accurate, balanced and prompt; make sure stakeholders can reach the reports as far as is reasonable; make itself available to answer stakeholders on its decisions and have its answers assessed; and act on the feedback to improve.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.