Describe the value chain processes, including how the value chain is defined with its scope and elements; how elements are selected for assessment (for example by TNFD additional guidance, commodities, products, locations, processes or degree of influence, with reference to OECD due diligence guidance, GRI 3, the SBTN High Impact Commodity List and Materiality Screening Tool or ENCORE) and which were selected; how that selection is reviewed for new and changing risks; how value chain issues are assessed, with the timescales, the location-specificity achieved and its implications (data quality, improvements in quality, traceability and location-specificity since prior periods, which data come from suppliers or customers and which are estimated, the methods and proxy data used, and the strategy, barriers and approach to improving traceability); how magnitude and likelihood are assessed; and how value chain risks and opportunities are prioritised against other risks.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.