Undertakings must publish the approved financial statements and the management report (in the electronic format where applicable) with the auditor's opinion and statement within at most 12 months of the balance sheet date; where an independent assurance services provider gives the sustainability opinion it is published with them. Member States may require free website publication of the management report, and the exemption allowing a copy on request instead of publication does not apply to undertakings subject to sustainability reporting.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.