Six principles run through everything the organisation does on ESG, including how it reports and how it is assessed. Integrity: commonly held ethics, with independence, objectivity, openness and transparency in each ESG decision and report, and accountability that rests on sound leadership, systems, controls and feedback from interested parties. An outcomes focus: the organisation finds, weighs and manages what its decisions and activities actually produce, whether strategic or operational, direct or indirect, intended or not, including environmental and social effects on and from itself. Equity: the interests of every relevant party, future generations among them, are balanced as objectively and fairly as the situation allows, with an eye to risks and opportunities near and far, to resource realities and to materiality. Risks and opportunities: their identification, understanding and management are woven into ESG strategy and operations across the value chain. Evidence: outcomes are judged as scientifically and analytically as possible on reliable, verifiable evidence, with priority by materiality. Maturity: good practice is embedded, kept current and improved until ESG belongs to the organisation's values and learning rather than being an external, one-off, box-ticking demand.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.