The statutory auditor or other assurance provider must give an opinion, based on limited assurance, on whether the sustainability reporting complies with the Directive and the ESRS, on the process used to identify the information reported, on the mark-up requirement of Article 29d and on the Taxonomy Article 8 disclosures; the reference to SME standards is removed. Member States must ensure the opinion is formed in a way that fully respects the right of value chain undertakings with up to 1 000 employees to refuse data beyond the voluntary standards, so the absence of such data cannot by itself ground a qualified conclusion.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.