The statement shows the connections within itself (governance and strategy to topical disclosures, material impacts, risks and opportunities to their policies, actions, targets and metrics) and with the financial statements and other reports; information relevant to several DRs is placed once and cross-referred rather than repeated. Monetary or quantitative information also presented in the financial statements is cross-referenced to them, aggregates or components of financial statement amounts are explained against the most relevant line items, the same currency is used, and data and assumptions are consistent with those behind the financial statements with significant differences explained. A DR or datapoint may be incorporated by reference to another section of the management report, the financial statements, the corporate governance statement, the remuneration report, the universal registration document, Pillar 3 disclosures (matched to the consolidation scope) or an EMAS report (prepared on the same basis), provided the information is a clearly identified separate element addressing the DR, published at or before the management report, in the same language, under at least the same level of assurance and the same digital tagging, and without harming the readability and cohesiveness of the statement.
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.