Additional guidance, suggested and not required to adopt the recommendations; supports the recommended disclosures across all four pillars. Where and how are nature-related disclosures presented? Content follows the TNFD recommendations and presentation should be consistent with IFRS S1, alongside the financial statements as part of the same reporting package where the organisation reports under the ISSB standards.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.