Undertakings whose securities trade on a regulated market include a corporate governance statement as its own section inside the management report (or a separate report published with it, or a website document referenced from it). It states the governance code applied by law or voluntarily and where its text is available, any practices beyond national law, which code provisions are departed from and why or why no code is followed, the main features of internal control and risk management over financial reporting, takeover-related information where applicable, how the shareholder meeting operates and shareholders' rights unless fully set in law, how the board, management and supervisory bodies and their committees are composed and work, and the diversity policy for those bodies (gender and other aspects such as age, disability, education and professional background) with its objectives, implementation and results, or why there is none; undertakings reporting under Article 19a may give the diversity information in the sustainability section with a cross-reference. The auditor opines on the internal control and takeover items and checks the rest is present; small and medium-sized undertakings are exempt from the diversity item.
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.