Undertakings exceeding EUR 450 million net turnover and 1 000 employees include in a clearly identifiable dedicated section of the management report the information needed to understand their impacts on sustainability matters and how sustainability matters affect their development, performance and position. The content covers the business model and strategy (resilience to sustainability risks, opportunities, plans with implementing actions and financial and investment plans for compatibility with a sustainable economy and the 1.5 degree limit and climate neutrality, exposure to coal, oil and gas, how stakeholder interests and impacts are taken into account and how the strategy has been implemented), time-bound targets including absolute greenhouse gas reduction targets and progress with a statement on whether environmental targets rest on conclusive scientific evidence, the role and expertise of the administrative, management and supervisory bodies, policies, sustainability-linked incentive schemes for those bodies, the due diligence process with principal actual and potential adverse impacts across own operations and the value chain and the actions taken and their results, principal risks and dependencies and how they are managed, and indicators for all of these, together with the process used to identify the information reported and short, medium and long term horizons.
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.