All ESRS disclosures, including those incorporated by reference, sit in a dedicated section of the management report identified as the sustainability statement, clearly separable from other content and structured for human and machine readability. The statement has four parts in order (general, environmental, social, governance) unless a reasoned explanation supports another structure; Taxonomy Article 8 disclosures are included, optionally as a separate appendix, outside the ESRS provisions. Supplementary information from other legislation or from other standards or guidance (for example GRI), and immaterial disclosures demanded by a specific user, may be included if clearly identified as not resulting from the materiality assessment, faithfully represented and not obscuring material information. An executive summary of key messages may be included (or incorporated by reference under the Chapter 9.3 conditions) as an integral part meeting the qualitative characteristics, and appendices or sub-parts may hold detail, content indices and mapping tables and the supplementary information, with internal cross-references that are not incorporation by reference.
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.