Information may be omitted in four cases only: exceptionally, information seriously prejudicial to the commercial position where omission does not prevent a fair and balanced understanding, aggregated disclosure cannot meet the objective, the exemption is disclosed for each omitted datapoint and reassessed at each reporting date; trade secrets covering intellectual capital, intellectual property, know-how, technology or innovation results; classified information; and information protected by other Union or national law or for the privacy or security of a person, each with per-datapoint disclosure and annual reassessment. Beyond those omissions the overall relevance of the disclosure must not be impaired, and the fact that non-EU undertakings report less is no justification. Material opportunities are described so users can understand them, limited to opportunities being pursued or built into the strategy rather than general sector opportunities, with the ESRS 2 financial effects provisions applying.
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.