From 10 January 2028, undertakings subject to Articles 19a, 29a and 40a submit at the same time as publication their management and consolidated management reports (including the Taxonomy Article 8 information), annual and consolidated financial statements, audit report, assurance report, third-country sustainability reports and their assurance opinions, the Article 40a(2) statement and the reports on payments to governments to the designated collection body so they can be made accessible on ESAP. The information is submitted in a data extractable format (or machine-readable where required) with metadata: all names of the undertaking and of any group-reporting parent, the legal entity identifier of each, the size category, industry sectors, type of information and whether personal data is present. Submission to an Officially Appointed Mechanism under the Transparency Directive with the same metadata satisfies the duty, and undertakings must obtain a legal entity identifier.
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.