The entity explains what it has done, and plans to do, in its strategy and decisions to deal with sustainability risks and opportunities; how plans reported in earlier periods have progressed, with quantitative and qualitative information; and the trade-offs between risks and opportunities it weighed (for example setting environmental impacts against job opportunities when deciding where to locate new operations).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.