A company, registered scheme or disclosing entity reports to members for each financial year by providing the financial report, sustainability report, directors' report and auditor's reports (or a concise report), by sending them or, for eligible companies, making them readily accessible (s 314); companies limited by guarantee report to members who elect (s 316A). Deadlines: public companies and disclosing entities by the earlier of 21 days before the AGM and 4 months after year end; registered schemes and registrable superannuation entities within 3 months; other proprietary companies within 4 months (s 315). Public company directors lay the reports before the AGM (s 317).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.