Undertakings and parents subject to Articles 19a and 29a produce the management report (or consolidated management report) in the electronic format laid down by Delegated Regulation (EU) 2019/815 (ESEF) and tag the sustainability reporting, Taxonomy Article 8 disclosures, in accordance with that Regulation once the tagging rules have been adopted; until then the mark-up is not required.
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.