Per SEC Climate Disclosure Rule (10-K Item 14): governance. Requirements include (a) Board Oversight of Climate Risks + (b) Board Competency including climate expertise + (c) Management's Role in climate risk management + (d) disclose governance structures + frequency + reporting paths + (e) align with TCFD + IFRS S2.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.