The entity must report material information about those sustainability risks and opportunities it can reasonably expect to bear on its prospects. Information counts as material where omitting it, misstating it or hiding it could reasonably be expected to sway the decisions that primary users take based on general purpose financial reports. Applying B13 to B37: materiality is entity-specific with no set thresholds; start from the applicable standard or, absent one, the sources of guidance; assess quantitative and qualitative factors individually and in combination; for possible future events consider effects, range and likelihood, including low-probability high-impact outcomes and aggregated risks; immaterial information need not be disclosed even if listed as a minimum; additional information is disclosed where needed; material information must not be obscured (vague language, scattering, inappropriate aggregation or disaggregation, burying in immaterial information); materiality is reassessed at each reporting date; information is aggregated only when it shares characteristics (for example water from stressed and abundant sources kept apart); legally required immaterial information may be included without obscuring; material information is disclosed even if law permits omission; information prohibited by law may be omitted with the type and source of restriction explained; and information about an opportunity (never a risk) may be omitted as commercially sensitive only if not public, disclosure would seriously prejudice the economic benefit, no aggregated form would work, the use is disclosed and reassessed each reporting date.
This control maps to 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.