Additional guidance, suggested and not required to adopt the recommendations; supports Strategy A to C and Risk and impact management A to C. Which risks and opportunities are material and should be disclosed? Estimate current and anticipated financial effects on financial position, performance and cash flows (potential damages or benefits, planned responses, response effectiveness), informed by scenario analysis, apply the IFRS S1 materiality definition or the jurisdictional equivalent, and measure with exposure and magnitude metrics and summary metrics (values vulnerable and exposed, fines, write-offs, capital deployed, revenue from positive-impact products).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.