Where the risks or impacts of one or more subsidiaries differ significantly from the group's, the parent gives an adequate understanding of those subsidiaries. It indicates which consolidated subsidiaries are exempt from their own sustainability reporting. It may leave undertakings acquired, merged or disposed of during the year out of that year's consolidated sustainability information, but then indicates any significant event affecting them that bears on the group's impacts, risks or opportunities. The information is reported under the Article 29b standards; management informs and consults the workers' representatives and passes their opinion to the bodies; a parent that complies is deemed to meet Articles 19(1) third subparagraph and 19a; and Member States must let financial holding undertakings whose subsidiaries' business models and operations are independent of one another choose not to include the information.
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.