The undertaking discloses its climate targets under GDR-T and its GHG emission reduction targets: absolute targets for scopes 1, 2 and 3 separately or combined (stating the share of each scope in a combined target) and where relevant intensity targets as ratios to activity or output with the associated absolute values (financial institutions exempt for scope 3 category 15 under conditions); where the target scope differs from the E1-8 inventory, the percentages of each scope and the gases covered; and a statement on whether the targets are science-based and compatible with 1.5 degrees, naming the framework and methodology including any sectoral decarbonisation pathway and scenarios, and how future developments in volumes, demand, regulation and technology were considered. Targets are gross (no removals, credits or avoided emissions), the scope 2 method is stated, the base year is recent and representative and not changed without key boundary changes, the target boundary matches E1-8, a 1.5 degree reference value is calculated for scope 1 and 2 (and scope 3 where targeted) for comparison, and any separate net-zero target explains how residual emissions will be permanently neutralised.
This control maps to 2 controls across 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.