A full set of sustainability-related financial disclosures must present fairly each sustainability-related risk and opportunity the entity can reasonably expect to affect its prospects, identified under B1 to B12: the entity draws on all reasonable and supportable information it can get hold of at the reporting date, so long as getting it involves no undue cost or effort (past events, current conditions and forecasts, from internal and external sources) both to identify them and to decide how wide the value chain is for each and what it comprises, and the scope is reassessed across the value chain on a significant event or change in circumstances (a value chain change, a merger or acquisition, a new exposure), with more frequent reassessment permitted. Fair presentation means relevant information faithfully represented (complete, neutral, accurate), comparable, verifiable, timely and understandable (Appendix D), plus additional information where the specific requirements are not enough for users to understand how cash flows, access to finance and the cost of capital are affected; applying the standards with such additions is presumed to achieve fair presentation.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.