No later than twelve months after the balance sheet date, undertakings publish the approved annual financial statements and management report, in the ESEF format where Article 29d applies, together with the statutory auditor's opinion and statement, in the manner laid down by company law filing rules. Member States may require undertakings subject to sustainability reporting to make the management report freely available on their website (or by written copy on request). Where an independent assurance services provider gives the sustainability assurance opinion, that opinion is published with the statements. A management report may be exempted from publication where copies are easily obtainable at cost, but never for undertakings subject to sustainability reporting. Partnership-type undertakings may instead make the documents available at their head office with copies at cost, and the same rules apply to consolidated statements and reports.
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.