Within strategy (whose objective, 28 to 29, is to explain how the entity manages these risks and opportunities and what they mean for its business model, value chain, strategy, financial position and resilience) the entity describes those sustainability risks and opportunities it can reasonably expect to bear on its prospects, states for each whether its effect can reasonably be expected in the short, the medium or the long term and explains what short, medium and long term mean for it and how those meanings tie to its strategic planning horizons (which differ with an industry's cash flow, business and investment cycles and with the horizons users assess over).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.