To identify which sustainability risks and opportunities it can reasonably expect to bear on its prospects, the entity applies the IFRS Sustainability Disclosure Standards and must also look at the SASB Standards' disclosure topics and weigh whether they apply (it may decide they do not). Optionally it may also consult: the CDSB Framework Application Guidance, where disclosures concern water or biodiversity; recent pronouncements by other standard-setters that serve the same readers of general purpose financial reports as the ISSB does; and the risks and opportunities that peers in its industries or regions have identified.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.