In a materiality assessment the organisation identifies and explains every impact, including those it later sets aside or cannot define well, and logs every material impact whether or not it intends to report it; thorough reporting then shows that materiality was fully worked out. In what it reports it covers its significant material impacts and says so if it has ranked or partly selected among the impacts identified, so the assessment lists every material issue even when the report does not. Its practical approach brings in all relevant parties from the very start to surface issues that are sector-agnostic, sector-specific or particular to the entity; manages the data and information behind the evidence base so that its accuracy, integrity, relevance, accessibility, reproducibility, repeatability and provenance (scientific or not, peer-reviewed, industry practice) are known and credible; describes each impact with the risks and opportunities that go with it, allowing for how material and how mature the topic is; assesses impacts, risks and opportunities with one consistent method; draws up a materiality matrix to screen and rank the most significant; and revisits strategy, appetite and actions regularly and consistently, as often as its own needs, its users' information cycles, any regulatory requirement, investment cycles and shifts in material impacts dictate.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.