Consideration of where the organisation interfaces with nature, in direct operations and upstream and downstream value chains, should be integral to assessing nature-related issues and, where material, to disclosure, because dependencies and impacts occur in specific ecosystems. Location-based information should be disaggregated as far as possible, with geolocation precision improved over time; locations should not be aggregated or disaggregated where that obscures material information (IFRS S1 B29), information should only be aggregated across sites with shared characteristics (not, for example, across water-stressed and non-stressed areas or intact and degraded ecosystems), and aggregation is permitted where many similar locations add no material information.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.