The general meeting appoints the sustainability assurance provider as for the statutory auditor, clauses restricting the choice are void, and shareholders of large in-scope non-listed undertakings holding 5 % of votes or capital may table a resolution for an accredited third-party report on parts of the sustainability reporting. Auditors may be dismissed only on proper grounds, and disagreement on sustainability reporting or assurance procedures is not one; dismissals and resignations must be notified. The audit committee (or the board or a dedicated body where the Member State allows) informs the board of the assurance outcome, monitors the sustainability reporting process including the electronic format and the ESRS identification process, monitors internal control, risk management and internal audit over sustainability reporting, monitors the assurance engagement and reviews the provider's independence.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.