Per SASB / IFRS Sustainability Disclosure: (a) Assurance and Internal Control over Sustainability Disclosures + (b) Comparability and Restatement Policies + (c) Connectivity with Financial Statements + (d) maintain documentation supporting third-party assurance + (e) align with ISSB framework + IFRS S1/S2.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.