Branches are answerable, and the subsidiary's board, management and supervisory members are collectively answerable, so far as they know and are able, for drawing up the third-country sustainability report under Article 40a and publishing it under Article 40d. The report, the assurance opinion and any non-availability statement are published within twelve months of the balance sheet date under company law filing rules and, where the register does not make them freely accessible online, are made available free of charge in at least one official Union language on the subsidiary's or branch's website within the same twelve months.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.