The undertaking discloses absolute gross GHG emissions in tCO2e for the period: scope 1 including the percentage from EU ETS installations (calculated under the ETS methodology on the same accounting period), scope 2 both location-based and market-based with the contractual instruments explained, and scope 3 in total and for each significant category screened across the fifteen GHG Protocol categories (or the ISO 14064-1 categories), with cloud and data centre services shown within purchased goods and services where applicable; it discloses its measurement approach under GDR-M; and it disaggregates scope 1 and 2 between the consolidated accounting group and other emissions. Direct biogenic CO2 from biomass combustion or biodegradation is disclosed separately from scope 1. The boundary follows ESRS 1 Chapter 5 (financial control, or equity share or operational control as alternatives) with the leased asset, benefit scheme and joint operation provisions prevailing; emissions cover the seven gases using the latest IPCC 100-year GWPs, exclude removals, credits and allowances, prioritise specific and verified data, update significant scope 3 categories yearly and the full inventory at least every three years or on significant change, and financial institutions consider the PCAF standard. Emissions may be further disaggregated by country, segment, activity, subsidiary, gas or source type.
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.