During its first three years under the sustainability reporting duty, where value chain information is incomplete, an undertaking must explain what it did to obtain it, why some of it could not be obtained and how it plans to obtain it. After those three years it must meet the value chain requirements using data obtained directly from value chain undertakings or estimates, as appropriate. The transition now runs from the undertaking's own first reporting year rather than from the Directive's application date, and the second subparagraph of Article 19a(3) is deleted.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.