To help users understand how the entity monitors, manages and oversees its sustainability risks and opportunities through its governance processes, controls and procedures, it names the governance body or bodies (a board, a committee or equivalent) or the individuals charged with oversight, and explains: how those responsibilities appear in mandates, terms of reference, role descriptions and related policies; how the body satisfies itself that it has, or will build, the skills and competencies it needs; how it is kept informed and how often; how it takes these risks and opportunities into account when overseeing strategy, major transactions and risk management policies, trade-offs included; and how it oversees target setting and tracks progress (paragraph 51), including whether performance metrics linked to targets feature in remuneration policies and how.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.