Information must be provided so users can understand connections between the items it relates to (for example between different risks and opportunities, or between a strategy and its financial effect) and between disclosures: inside the sustainability disclosures (between the sections on metrics and targets, risk management, strategy and governance, and between narrative and quantitative parts) and with other general purpose financial reports, the related financial statements for instance. Applying B39 to B44: explain connections clearly and concisely, avoid unnecessary duplication (integrated governance disclosure where oversight is integrated), use consistent data, assumptions and units, cross-reference, and disclose significant differences between data and assumptions used in the disclosures and in the financial statements; examples include the combined effect of risks and strategy on financial position and the alternatives and trade-offs considered.
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.