The sustainability-related financial disclosures must relate to the reporting entity that the related financial statements cover; for consolidated statements that is the parent together with its subsidiaries treated as one entity, so the disclosures explain how that group's cash flows, its cost of capital and its ability to obtain finance are affected (B38).
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.