A subsidiary (including a public-interest entity) is exempt from its own sustainability reporting when it and its subsidiaries are included in a parent's consolidated management report drawn up under Articles 29 and 29a, or in the consolidated sustainability reporting of a third-country parent prepared under the ESRS or an equivalent regime. Its management report must then give the name and registered office of the reporting parent, weblinks to the consolidated management report or sustainability reporting and to the assurance opinion, and a statement that it is exempt; for a third-country parent, the consolidated report and assurance opinion must be published under Article 30 and the Taxonomy Article 8 disclosures for the EU activities included, and the Member State may require a translation with a statement where it is uncertified.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.