Additional guidance, suggested and not required to adopt the recommendations; supports the recommended disclosures across all four pillars. What risk management, strategy and resource allocation decisions follow from the analysis? Present the assessment to senior management and discuss implications for strategy (scenario resilience), governance (whether oversight needs improving), risk management integration and resource allocation and financial position (capital expenditure, acquisitions, divestments, asset retirements, funding), informed by investor preferences, government and financial regulation, and what rights-holders and stakeholders said; apply the mitigation hierarchy (SBTN AR3T: avoid, reduce, restore and regenerate, transform) and set a review frequency for responses.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.