An EU subsidiary whose ultimate parent is governed by third-country law, where the subsidiary's net turnover exceeded EUR 200 million in the preceding year and the third-country group generated Union net turnover above EUR 450 million in each of the last two years, must publish and make accessible a sustainability report at the level of the ultimate parent covering the Article 29a(2) elements on transition plans, stakeholders and strategy implementation, targets, governance role, policies, incentives, due diligence and, where appropriate, indicators; the same duty falls on a branch above EUR 200 million where there is no such subsidiary. The report follows the third-country standards adopted under Article 40b, or the ESRS or an equivalent regime. Where the information is unavailable the subsidiary or branch requests it from the third-country undertaking and, failing full provision, publishes what it holds with a statement that the information was not made available. The report is published with an assurance opinion from a person authorised under the law of the third country or a Member State, or with a statement that none was provided. Subsidiaries and branches of independent-business financial holding undertakings may decline to publish.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.