Describe the board's oversight, including: the processes and frequency by which the board or its committees (audit, risk or other) are informed about nature-related issues across direct operations and upstream and downstream value chains; whether and how the board considers nature-related issues when reviewing and guiding strategy, major plans of action, risk management policies, annual budgets and business plans, when setting performance objectives and monitoring implementation, and when overseeing major capital expenditure, acquisitions and divestitures; how the board monitors progress against nature-related goals and targets; the main features of board oversight of sustainability reporting processes, including risk management and use of internal and external audit and assurance; and whether and how nature performance metrics are built into remuneration policies. Suggested indicators: number and proportion of board members with nature competence, use of external expert or scientific advisers, and how often nature is discussed at board meetings.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.