The undertaking discloses whether and how it applies internal carbon pricing in decision-making (investment decisions, transfer pricing, scenario analysis), the consistency of the prices used with those applied in financial statement impairment tests, and the average carbon price per tonne of GHG emissions for each internal pricing scheme.
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.