If a body corporate relevant entity commits an offence of failing to comply with a notice to produce or notice to comply, each officer (a Corporations Act officer or anyone concerned in or taking part in management) also commits the offence if they failed to exercise due diligence to prevent it, judged on what they knew or ought to have known, their ability to influence the entity and the steps they took or could have taken.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.