CSRD
ESRS 1: General Requirements

CSRD CSRD-ESRS1-VC: Value chain reporting boundary

Where material, disclosures must cover the undertaking's upstream and downstream value chain, using estimation and transitional reliefs where direct data is not yet available.

Other controls in ESRS 1: General Requirements

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.