The Commission must adopt, by 31 March 2029, delegated acts setting the content and criteria of the annual due diligence statement, aligned with the ESRS and third-country standards and avoiding duplication with Regulation (EU) 2019/2088 reporting for financial undertakings. From 1 January 2031 a company publishing its annual statement must submit it at the same time to the national collection body for the European single access point; Member States designate those bodies by 31 December 2030.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.