A parent whose group, on a consolidated basis, exceeds EUR 450 million net turnover and 1 000 employees gives, in its own section of the consolidated management report, what a reader needs to understand how the group affects sustainability matters and how those matters bear on the group's development, performance and position, with the same content elements as Article 19a (business model and strategy, targets and progress, the bodies' role and expertise, policies, incentive schemes, due diligence and adverse impacts across own operations and the value chain, principal risks and dependencies, indicators, the identification process and the three time horizons). The value chain rules, the protection of undertakings with up to 1 000 employees against requests beyond the voluntary standards, the three-year transition explanation, the cross-references to the consolidated report and statements and the four conditional omission grounds apply at group level.
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.