Board, management and supervisory members, acting within their national competences, are collectively responsible for the annual and consolidated financial statements, management reports and corporate governance statements being prepared and published as the Directive requires, with adopted IFRS where applicable, with the ESEF Delegated Regulation, with the sustainability reporting standards and with the Article 29d mark-up rules (Member States may carve out the mark-up from collective responsibility), and national liability rules, at least towards the undertaking, apply to breaches of these duties.
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.