A lessee reports the impacts connected with the use of a leased asset within its own operations during the lease, and a lessor reports them as part of its downstream value chain; whether risks and opportunities and other impacts of the asset sit with lessor or lessee follows the lease contract. Impacts, risks and opportunities of assets held by long-term employee benefit schemes are value chain matters connected through business relationships. These provisions prevail over the topical standards, including ESRS E1-8. A subsidiary acquired in the period may be brought into the materiality assessment and the statement only from the next period, and a subsidiary that leaves may be removed from the start of the current period; where the relief is used the undertaking discloses, from available information, any significant event affecting the subsidiary during the period that bears on the group's impacts, risks or opportunities.
This control maps to 1 controls across 1 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 1 it maps to, and the evidence behind each claim, over MCP and REST.