The organisation states how its gross global Scope 1 and Scope 2 emissions compare with the previous year, identifies the reasons for change (emissions reduction activities, change in renewable energy consumption, divestment, acquisitions, mergers, change in output, methodology, boundary, physical operating conditions, unidentified, other) with the emissions value and percentage for each and the calculation, states whether the Scope 2 figures used are market-based or location-based, and (capital goods sector) compares total and per-category Scope 3 emissions with the previous year and explains changes.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.