The disclosures sit within the entity's published general purpose financial reports (for instance in management commentary, a management report, MD and A, an operating and financial review, an integrated report or a strategic report, as local regulation allows); they can appear next to information that regulators require, but must be clearly identifiable and not obscured (B27); and they can be included by cross-reference to another report only where that report is accessible at the same time as, and on terms equal to, the disclosures, understandability does not suffer, the report and the location within it are identified precisely, and the cross-referenced information meets the standards and the authorising body takes responsibility for it (B45 to B47).
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.