[
{
"control_id": "A.5.1",
"control_name": "Policies for information security",
"regulation": "EU_TAXONOMY",
"articles": ["1", "8"],
"coverage": "partial",
"notes": "Framework requires policies for sustainability reporting"
},
{
"control_id": "A.5.12",
"control_name": "Classification of information",
"regulation": "EU_TAXONOMY",
"articles": ["3", "10", "11", "12", "13", "14", "15"],
"coverage": "full",
"notes": "Classification criteria for environmentally sustainable activities"
},
{
"control_id": "A.5.31",
"control_name": "Legal, statutory, regulatory and contractual requirements",
"regulation": "EU_TAXONOMY",
"articles": ["1", "2", "8"],
"coverage": "full",
"notes": "Establishes legal framework for sustainable finance classification"
},
{
"control_id": "A.5.33",
"control_name": "Protection of records",
"regulation": "EU_TAXONOMY",
"articles": ["8"],
"coverage": "full",
"notes": "Disclosure requirements for Taxonomy-aligned activities"
}
]
