3. The undertaking shall disclose the general basis for preparation of its sustainability statement.
4. The objective of this Disclosure Requirement is to provide an understanding of how the undertaking prepares its sustainability statement, including the scope of consolidation, the upstream and downstream value chain information and, where relevant, whether the undertaking has used any of the options for omitting information referred to in points d) and e) in the following paragraph.
5. The undertaking shall disclose the following information:
(a) whether the sustainability statement has been prepared on a consolidated or individual basis;
(b) for consolidated sustainability statements:
i. a confirmation that the scope of consolidation is the same as for the financial statements, or, where applicable, a declaration that the reporting undertaking is not required to draw-up financial statements or that the reporting undertaking is preparing consolidated sustainability reporting pursuant
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