The organisation accounts for gross global Scope 3 emissions in each of the fifteen GHG Protocol categories (purchased goods and services through investments, plus other upstream and downstream), stating for each whether it is relevant and calculated, the emissions, the calculation method, the share of the figure based on data from suppliers or other value chain partners, and explaining exclusions; and discloses or restates Scope 3 data for previous years. Climate leadership points require some supplier-specific data in material categories such as purchased goods, capital goods, transport, use of sold products or investments.
This control maps to 3 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 3 it maps to, and the evidence behind each claim, over MCP and REST.