The entity names the governance body or bodies, or the individuals, charged with overseeing climate risks and opportunities, and explains: how those responsibilities appear in mandates, terms of reference, role descriptions and policies; how the body makes sure it has, or builds, the skills and competencies it needs; how it is kept informed and how often; how it takes climate risks and opportunities into account when overseeing strategy, major transactions and risk management, trade-offs included; and how it oversees the setting of climate targets and progress against them (33 to 36), including whether performance metrics linked to them feature in remuneration policies and how (29(g)). Where oversight covers sustainability topics in an integrated way, the entity gives integrated governance disclosures so as not to repeat itself (7).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.