Entities outside paragraph 4.1 may adopt the NSRF requirements voluntarily for their sustainability and climate-related disclosures, and entities in hard-to-abate sectors and in sectors covered by the EU Carbon Border Adjustment Mechanism (cement, iron and steel, aluminium, chemicals and fertilisers, electricity, hydrogen, petroleum) are strongly encouraged to report in accordance with it; sector regulators may also require other entities to adopt it under their own legislation (paragraph 4.3). Companies may voluntarily use complementary frameworks alongside the ISSB Standards to meet other stakeholders' needs (Section I).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.