Accurate: the organisation reports what is true and can be verified or validated, in enough detail for its ESG impacts to be reviewed, consistent with the evidence available and with its other reported information, since poor or incomplete data skew decisions. Accurate information typically comes from manual or electronic collection inside and outside the organisation (pollution monitoring, waste and recycling statistics, energy and water meter readings, building management and plant operating data, machine sensors and learning tools), from measurement on recognised methodologies and metrics, from engagement workshops and focus groups, from public sources such as regulatory filings, media and weather records, from peer-reviewed and sector data, from default values and calculation methods set by regulators, and from analytics platforms and rating agencies. Where no standardised method exists it explains how its data and information are sound and credible and cites its sources; it says which figures were measured and which estimated, explains the assumptions, techniques and limits behind estimates, understands and discloses the variability and uncertainty in its data, and considers methods for turning qualitative information into quantities. Timely: it reports to a regular schedule and makes reports available to the relevant parties in time to feed their decisions, meeting deadlines that may carry legal consequences, balancing speed against quality, stating the period the information covers, and putting out updated or amended reports and statements as soon as practicable or legally required when a material change could affect decisions or how the organisation is seen. Fair and unbiased: it reports in a balanced way that gives a fair picture of its adverse and its positive impacts, risks and opportunities, letting users see both negative and positive trends from year to year, never leaving out relevant negative information or overplaying good news, taking account of non-compliance such as summonses, warnings and notices when it reports on compliance obligations, making interested parties' interests and concerns plain, and presenting data, trends and analysis so that they do not steer or distort the reader's conclusions.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.