Individual sustainability reporting in the management report is now required only of undertakings that, on their balance sheet dates, exceed both a net turnover of EUR 450 million and an average of 1 000 employees during the financial year. Such undertakings must explain how they affect people and the environment and how sustainability issues bear on their results, position and outlook. Large and listed small and medium undertakings below the new thresholds fall out of the individual duty.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.