Applicable entities may use the proportionality mechanisms built into the ISSB Standards: when identifying climate-related risks and opportunities, estimating the anticipated financial effects of its sustainability-related and climate-related risks and opportunities, carrying out climate scenario analysis, disclosing the specified climate metrics for transition risks, physical risks and opportunities, measuring Scope 3 greenhouse gas emissions and determining the scope of the value chain, information may be limited to what is reasonable and supportable and available without undue cost or effort; and an entity lacking the skills, capabilities or resources may take a qualitative rather than quantitative approach to scenario analysis and to anticipated financial effects (Table 2, citing IFRS S1 paragraphs 37 to 39 and IFRS S2 paragraphs 11, 18 to 20, 30, B1 to B7, B36 and B39).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.