During the same relief periods, an applicable entity may concentrate its climate-related disclosures on its principal business segments, so that data collection focuses first on the operating activities that contribute most to its performance (paragraph 6.2 and Table 3, ATR 2). The segments relied on should be identified and the omitted segments acknowledged, with a plan to extend coverage when the relief ends.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.