A parent undertaking must include sustainability information in the consolidated management report only where its group, on a consolidated basis at the balance sheet date, exceeds both EUR 450 million net turnover and an average of 1 000 employees during the financial year. The content explains how the group affects people and the environment and how sustainability issues bear on its results, position and outlook.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.