The organisation should clearly state the materiality approach it has taken, using the ISSB definition of material information as a baseline and an impact materiality definition in addition where it needs or chooses to, and should apply the same materiality approach to all its nature-related disclosures, with reference to standards and frameworks whose primary users are consistent with the intended primary users of those disclosures.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.