Where the group changes during the year through an acquisition or merger, the parent may leave the acquired or merged undertakings out of that year's consolidated sustainability information, and it may likewise leave out any subsidiary that leaves the group during the year. A parent using either option must still point out any significant event affecting that subsidiary during the year that bears on the group's sustainability impacts, risks or opportunities.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.