The entity publishes its sustainability financial disclosures together with its related financial statements, for the same reporting period. Where it reports for a period other than a year it states the period covered, the reason, and the fact that amounts are not entirely comparable. If it publishes interim general purpose financial reports it is not required to include sustainability disclosures in them, but if it chooses to it applies the principles of timeliness, cost and relevance to decide what to include. Transactions and other events after the reporting period but before the disclosures are authorised for issue are considered and, where material, the related disclosures are updated.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.