Relevant to its ESG context: having identified who the report is for, the organisation reports the impacts that matter in its own context, making sure the data and information answer its materiality determination, are accurate and let the intended users decide well; the point of ESG reporting is to show how the organisation contributes, or means to contribute, to sustainability, positive and negative impacts alike, so only relevant information goes in, insignificant material is judged from the different parties' standpoints, and measures draw on respected research, authoritative sector data or limits agreed with interested parties, read against the right local, regional or national setting. Comparable: it chooses, compiles and reports information consistently so that changes in its impacts can be analysed over time and set against other organisations through benchmarking, across short, middle and long horizons and against past figures, goals and targets; where a profound structural or strategic change would make comparison misleading it may re-baseline, disclosing fully why; it decides early what comparisons will be wanted and references the time horizons in the report; and any comparison carries explanatory text that identifies the reference data in quantitative or qualitative terms, how it was obtained, and that like is compared with like (similar function, same or another supplier, currently or recently on the same market), supported by peer review or analysis where appropriate. Transparent and clear: it presents information so that it is accessible and understandable, usable by interested parties in their decisions, complete yet concise, straightforward, easy to focus and leading to a conclusion, with regard to parties' abilities, diversity, language and technology, and with aids such as contents tables, maps, infographics and links so that people can find what they want. Verifiable: it gathers, compiles, analyses and records information so that its quality can be examined, audited and evaluated to establish accuracy and correctness and to see how far the reporting principles were applied, which also shows accountability; it sets up internal controls and arranges documentation so that people other than the preparers, such as internal auditors or external assurance providers, can review them; and it documents the decision-making behind its ESG reporting so that key decisions and processes, such as how interested parties were identified, risks assessed, outcomes judged and materiality determined, can be evaluated.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.