The undertaking discloses whether the statement is prepared on a consolidated or individual basis and, where its own operations boundary differs from the consolidated financial statements, describes and explains the difference; gives an overview of how far the statement covers the upstream and downstream value chain; states that the statement is prepared in accordance with ESRS as applicable at period end; and discloses every ESRS 1 relief, option or specific provision it applies with the related information (acquisitions and disposals relief, changed time horizons, changes in preparation or presentation, comparative adjustments, material judgements and uncertainties, omissions, metric scope and partial boundary reliefs, joint operation exclusion, undue cost or effort limitations, post-period updates and prior period errors), either in the general part or beside the disclosures concerned.
This control maps to 3 controls across 3 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 3 it maps to, and the evidence behind each claim, over MCP and REST.