The sustainability section cross-refers to and explains the rest of the management report and the financial statements. Information may be omitted only in four cases and each with conditions: in exceptional cases commercially prejudicial information, provided a fair and balanced picture survives the omission, aggregated disclosure is impossible, the use of the exemption is disclosed and the need is reassessed each reporting date; trade secrets covering intellectual capital, know-how, technology or innovation results; classified information; and information protected by other Union or national law or for the privacy or security of a person. In every case the undertaking discloses that it used the exemption and reassesses it at each reporting date.
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.