The reporting period for the sustainability statement and its metrics matches the financial statements. A base year is the historical reference against which later information is compared; when reporting progress towards a target the undertaking presents comparative information for the base year unless a DR says otherwise, and milestone achievements are useful context. Time horizons run from the end of the period: short term equals the financial statement period, medium term from then to five years, long term beyond five years, with additional breakdowns where impacts or actions stretch beyond five years; a different medium or long term definition may be adopted where the standard one gives non-relevant information because of industry cycles, investment lives or user horizons, and all references to short, medium and long term in ESRS then follow the undertaking's definitions.
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.