The organisation takes external viewpoints seriously and shapes what it does so that it can answer for, and deliver, social and environmental outcomes, engaging and drawing support from outside parties. It discloses the relevant, material facts about its operations, its value chain, its performance and its ESG impacts, because openness and accountability build trust, help manage reputational risk and give investors and others confidence. It is encouraged to put out a periodic ESG or sustainability report covering its initiatives, progress and future goals, and because thin transparency puts trust and reputation at risk it adopts clear communication strategies and checks that what it discloses is accurate.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.