The entity gives quantitative and qualitative information on: the effect sustainability risks and opportunities had on its financial position, cash flows and financial performance in the period; those for which the related financial statements' carrying amounts of liabilities and assets face a significant risk of material adjustment during the next annual reporting period; how, given its strategy, it expects its financial position to develop across short, medium and long horizons, having regard to its plans to invest and dispose (for instance joint ventures, acquisitions and divestments, capital expenditure, innovation, transforming the business, moves into new areas of business and retiring assets, including plans not yet committed) and the sources of funding it plans to use; and how it expects its cash flows and financial performance to develop over the same periods.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.