[
{
"control_id": "GV.OC-01",
"control_name": "Organizational context",
"regulation": "CSRD",
"articles": ["1"],
"coverage": "full",
"notes": "Corporate sustainability reporting context"
},
{
"control_id": "GV.RR-01",
"control_name": "Organizational roles and responsibilities",
"regulation": "CSRD",
"articles": ["1"],
"coverage": "full",
"notes": "Management responsibility for sustainability reporting"
},
{
"control_id": "ID.AM-01",
"control_name": "Inventories of assets",
"regulation": "CSRD",
"articles": ["1"],
"coverage": "partial",
"notes": "Sustainability data collection and management"
},
{
"control_id": "PR.DS-01",
"control_name": "Data-at-rest is protected",
"regulation": "CSRD",
"articles": ["1"],
"coverage": "partial",
"notes": "Sustainability data integrity"
}
]
