The directors of a company other than one entitled to the small companies exemption must prepare a strategic report for each financial year (consolidated for a parent preparing group accounts) containing a fair review of the business, a description of the principal risks and uncertainties, a balanced and comprehensive analysis of development, performance and position using financial and (other than for medium-sized companies) non-financial key performance indicators, and for quoted companies the environmental, employee, social, community and human rights matters, a description of the strategy and business model and the gender breakdown of directors, senior managers and employees; large companies include the section 172(1) statement, and traded, banking and insurance companies above 500 employees the non-financial and sustainability information statement (sections 414A to 414CB). The report is approved by the board and signed by a director or the secretary (section 414D).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.