Adhere to OECD MNE Guidelines Chapter III (Disclosure). MNEs should (a) ensure timely and accurate information is disclosed on all material matters regarding their activities + structure + financial situation + performance + ownership + and governance + (b) disclose information including financial and operating results + the objectives of the enterprise + major share ownership including beneficial owners + voting rights + remuneration of board and key executives + related party transactions + foreseeable risk factors + issues regarding workers + the environment + climate + and other matters relevant to evaluating the enterprise + (c) apply high quality standards for accounting + financial reporting + and non-financial information disclosure including sustainability + climate + diversity + (d) consider applicable disclosure regimes (IFRS Sustainability Disclosure Standards + ESRS European Sustainability Reporting Standards + TCFD + GRI + SASB + ISSB + and national requirements + and integrate with mandatory reporting per applicable law + (e) provide sufficient information about value chain due diligence + assessment of risks + actions taken to address them + remediation provided. Disclosure must (a) include sustainability reporting per applicable mandatory framework + (b) support stakeholder engagement + investor + and public-interest analysis + (c) integrate with audit and assurance schemes appropriate to disclosure scope and risk.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.