When large customers or banks need yearly updates the report is prepared every year, and where it draws up financial statements the reporting period matches theirs; unchanged datapoints may refer back to last year's report. An EMAS Environmental Statement and this report may be combined, stating shared items once. The report is mainly for business counterparties; if made public it may form its own section within the management report or be a separate document, and it may refer to information published in other documents available at the same time and place (incorporation by reference with page and source in the EFRAG digital template).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.