The organisation states whether this is its first year of reporting emissions to CDP; reports structural changes (acquisitions, divestments, mergers) and changes to methodology, boundary or reporting year, and whether base year and past emissions were recalculated with the policy and significance threshold; names the standard, protocol or methodology used (for example the GHG Protocol Corporate Standard); describes its approach to Scope 2 (location-based and market-based figures); and discloses sources of Scope 1, 2 or 3 emissions within its boundary that are excluded, with their relevance, estimated share of emissions and why. CDP's ambition is that all sources are reported and all exclusions are transparent, with recalculation when changes would compromise consistency.
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.