The information must be prepared in line with the sustainability reporting standards adopted by the Commission under Article 29b (the ESRS). Those standards set what is reported and its structure, must make the information understandable, relevant, verifiable, comparable and faithful, favour quantitative data where feasible and must not require reporting undertakings to obtain from value chain undertakings with up to 1 000 employees more than the voluntary standards. Undertakings must apply the ESRS set in force for the financial year concerned. As amended by Directive (EU) 2026/470.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.