Additional guidance, suggested and not required to adopt the recommendations; supports Strategy A, Risk and impact management A and Metrics and targets B. Which impacts are material? For organisations needing or choosing an impact materiality lens (GRI, ESRS), prioritise the most significant impacts by severity (scale, scope, irremediable character) and likelihood for potential impacts, informed by due diligence, using GRI 3 steps and stated thresholds; organisations not using impact materiality proceed to Assess.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.