The organisation should describe the scope of its nature-related assessment and disclosures and how that scope was determined: the activities and assets in direct operations and upstream and downstream value chains that were assessed (ideally relative to the whole business, for example by share of revenue); those covered by the disclosures if different; the process followed to set the scope; any parts included or excluded and why; which of the TNFD recommended disclosures it has reported against; and whether it plans to extend the scope in future, including toward Target 15 of the Global Biodiversity Framework. Disclosures should identify what relates to direct operations, upstream value chains and downstream value chains; for financial institutions downstream covers financed, facilitated, investment and insured activities and assets.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.