Ensure adequate disclosure and transparency per OECD/G20 Principles Chapter V. The corporate governance framework should ensure that timely and accurate disclosure is made on all material matters regarding the corporation including (a) financial and operating results + (b) corporate objectives and non-financial information including environmental + social + and governance information material to the long-term sustainability of the company, (c) major share ownership including beneficial owners + voting rights and special control structures, (d) remuneration of the board and key executives + the link between remuneration + performance + and risk-taking, (e) information about board members including qualifications + selection process + other directorships + and whether they are regarded as independent by the board, (f) related party transactions, (g) foreseeable risk factors, (h) issues regarding employees and other stakeholders, (i) governance structures and policies including the content of any corporate governance code or policy + the process by which it is implemented. Disclosure should be (a) prepared and reported in accordance with high quality standards of accounting + financial and non-financial reporting + (b) audited annually by an independent + competent + and qualified auditor in accordance with high-quality auditing standards to provide an external and objective assurance to the board and shareholders, (c) sustainability information material to the long-term performance of the company should be disclosed, (d) channels for disseminating information should provide for equal + timely + and cost-efficient access to relevant information by users.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.