The undertaking gives a concise account of its material impacts, actual and potential, positive and negative, and of how they bear on people or the environment, and of its material risks and opportunities (with the dependencies behind them), naming the related topics and where they connect to own operations and the value chain; gives the basis for concluding climate change is not material where it omits ESRS E1; discloses changes in material matters from the prior period; lists the DRs complied with and where they are located, marking those incorporated by reference (a content index may be used); lists the supplementary information provided; discloses its exposure to heightened risk of forced or compulsory labour and child labour by type of operation or geography where connected to such material negative impacts; and tabulates all datapoints derived from other EU legislation listed in Appendix A with their location or a not material marker.
This control maps to 1 controls across 1 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 1 it maps to, and the evidence behind each claim, over MCP and REST.