Per SEC Climate Rule: metrics + targets. Requirements include (a) Scope 1 + Scope 2 GHG emissions disclosure for accelerated/large filers + (b) climate targets + goals + transition plan + (c) financial statement impacts including severe weather events + (d) capitalized costs + impairments related to climate + (e) maintain documentation supporting metrics.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.