Per SEC Item 106(c): governance disclosure. Requirements include (a) Board Oversight of Cybersecurity including responsible committee + reporting + frequency + (b) Management's Role and Expertise including specific positions + relevant experience + (c) management reporting to board + escalation + (d) maintain documented governance structure + (e) integrate with broader enterprise governance.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.