The sustainability statement covers the same reporting undertaking as the financial statements (the parent and its subsidiaries for consolidated statements, unless Article 48i artificial consolidation applies); own operations normally comprise the assets, liabilities, revenues and expenses of the consolidated undertakings wherever located, with the undertaking's share of joint operations recognised in the accounts treated as own operations, and a subsidiary excluded from consolidation as financially immaterial may be left out unless specific facts expose the group to impacts above its thresholds. Information extends beyond own operations to material impacts, risks and opportunities connected through direct and indirect business relationships upstream and downstream, as the materiality assessment and the topical standards require, without covering every actor, using data collected directly or estimates from indirect sources, sector averages, samples, spend-based data or other proxies. The information that may be required from protected value chain undertakings is capped at the datapoints of Delegated Regulation (EU) 2026/1560, including for non-EU value chain actors. Policies, actions and targets include value chain information only to the extent the value chain is within their scope; investments and equity-accounted associates and joint ventures are business relationships, and where an associate or joint venture is also a supplier or customer its data reflects that relationship rather than the equity share.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.