119. Provided that the conditions in paragraph 120 are met, information prescribed by a Disclosure Requirement of an ESRS, including a specific datapoint prescribed by a Disclosure Requirement, may be incorporated in the sustainability statement by reference to:
(a) another section of the management report;
(b) the financial statements;
(c) the corporate governance statement (if not part of the management report);
(d) the remuneration report required by Directive 2007/36/EC of the European Parliament and of the Council [Directive 2007/36/EC of the European Parliament and of the Council of 11 July 2007 on the exercise of certain rights of shareholders in listed companies (OJ L 184, 14.7.2007, p. 17).];
(e) the universal registration document, as referred to in Article 9 of Regulation (EU) 2017/1129 [Regulation (EU) 2017/1129 of the European Parliament and of the Council of 14 June 2017 on the prospectus to be published when securities are offered to the public or admitted to trading on
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