For each risk or opportunity the entity applies the standard that specifically applies; absent one, it uses judgement to find information that bears on users' decisions and faithfully represents the risk or opportunity, and in doing so must look at the metrics linked to the SASB disclosure topics and weigh whether they apply (and may conclude they do not apply), and may, where they do not conflict, consider the CDSB Framework Application Guidance, other standard-setters' most recent pronouncements, and information and metrics disclosed by peers in the same industries or regions; and may consider the Appendix C sources, the GRI Standards and the ESRS, to the extent they help meet the objective and do not conflict (without obscuring required information; applying them without the IFRS requirements precludes a statement of compliance).
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.