Undertakings above EUR 450 million turnover and 1 000 employees must report their key intangible resources and how the business model depends on them for value creation. The corporate governance statement must describe the diversity policy for the bodies (gender, age, disability, educational and professional background), its objectives, implementation and results, or explain why there is none; an undertaking reporting under Article 19a may put this in the sustainability statement with a reference in the governance statement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.