A parent that is itself a subsidiary is exempt from consolidated sustainability reporting where it and its subsidiaries are included in another undertaking's consolidated management report prepared under Articles 29 and 29a, or in a third-country parent's consolidated sustainability reporting prepared under the ESRS or an equivalent regime. Its management report must name the reporting parent and its seat, give weblinks to the consolidated report or sustainability reporting and to the assurance opinion, and state the exemption; for a third-country parent, the report and the assurance opinion must be published under Article 30 and the Taxonomy Article 8 disclosures for the EU activities must be included; the Member State may require a translation with a statement where uncertified. The exemption also covers public-interest entities.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.