The management report gives a fair, balanced and comprehensive account of how the business has developed and performed and where it stands, proportionate to its size and complexity, together with the principal risks and uncertainties. So far as needed to understand the undertaking, the analysis brings in the financial indicators and, where they matter, the non-financial ones that fit the business, including environmental and employee matters, with references to and explanations of amounts in the financial statements. Undertakings above EUR 450 million net turnover and 1 000 employees also report their key intangible resources and explain how the business model depends on them and how they create value.
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.