ESG reporting is not fixed: it follows what the organisation has found material to users through its environmental, social and governance materiality work, but certain elements belong in every report. Materiality: how and which factors, impacts and materiality issues were identified, together with the relevant and significant risks and opportunities and the significant impacts and trends tied to the climate, the sector, the organisation's maturity, its exposure to vulnerabilities and other drivers. Governance, reported for mandatory or voluntary reasons externally and for transparency, outcome focus and effective governance internally: a clear account of who the reporting organisation is and how its financial and non-financial ESG disclosures connect; a description of its organisational model; an explanation of the processes, controls and procedures by which it manages, monitors and oversees ESG risks and opportunities; and its structure, its relationship to other organisations or to the rest of a group, and who holds responsibility and accountability for preparing the report, approving it and signing it off. Strategy: the strategy for managing sustainability-related risks and opportunities, how effective it is and what it is measured against; what may reasonably be expected to bear on the organisation's prospects, and the way these present and anticipated effects play on its business model, strategy and decision-making; and how resilient its model and strategy are to sustainability risks. Risk management: an understanding of the ESG risks and opportunities that could reasonably be expected to affect its ability to meet its objectives, and the time horizons it treats as short, medium and long and how they connect to the planning horizons it uses for strategic decisions. Metrics and targets: a report founded where possible on clearly defined metrics and targets that yield consistent, interpretable, replicable and reproducible results; transparency about any inconsistency between metrics and targets, explained in plain, easily found text rather than tucked away; metrics and targets relevant to the organisation and its interested parties across short, middle and long horizons so that comparison improves as reporting matures; awareness of mandatory and voluntary frameworks, International Standards and client requirements that already fix metrics, with alignment to regulation where mandated and otherwise for consistency and benchmarking; and clear, transparent evidence for the results against each metric and target, using recognised and accurate sources and methods wherever possible and stating the qualifications and the reasons for choosing them.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.