A subsidiary (or intermediate parent) included in a parent's consolidated sustainability reporting under the Directive, or in a third-country parent's reporting under the ESRS or an equivalent standard, is exempt if its management report names the reporting parent and its registered office, links to the consolidated report and its assurance opinion, and states that it is exempt; for a third-country parent the consolidated report and assurance opinion must be published under Article 30 and the Taxonomy Article 8 disclosures for the EU activities must be included. Since Omnibus I the exemption also covers large listed public-interest entities.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.