An EU subsidiary of a non-EU ultimate parent must publish the group-level sustainability report only if the subsidiary's net turnover exceeded EUR 200 million in the preceding year; an EU branch must do so only where the non-EU undertaking has no such subsidiary and the branch's net turnover exceeded EUR 200 million in the preceding year; and in both cases only where the non-EU group (or undertaking) generated EU net turnover above EUR 450 million in each of the last two consecutive years. Where the non-EU undertaking is a financial holding whose subsidiaries are independent in business model and operations, the subsidiaries and branches may decide not to publish the report.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.