Describe the processes for direct operations, including how existing and emerging nature-related issues that may be material are identified (considering ecological thresholds and tipping points, assessment frequency, and the magnitude, size, scope and likelihood of effects based on how risks and opportunities arise from dependencies and impacts); how their relative significance is determined against other risks and opportunities to prioritise responses; the materiality definitions and application guidance used; the degree of location-specificity; the timescales considered; and whether existing and emerging policy and regulation on climate change and nature loss (for example water or land use restrictions) were considered. Disclose an assessment of data quality and its implications, data quality improvements since the prior period and plans, the methods and sources used for key data not obtained from own operations, and the risk terminology or classification frameworks used.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.