The undertaking may exclude from a metric activities that by their nature are not a significant driver of what the metric represents, where exclusion does not impair relevance and faithful representation, disclosing the relief and the resulting scope limits. Except for the E1-8 greenhouse gas metrics, where reliable data exists only for an objectively defined part of own operations or the value chain, the undertaking reports the metric on that partial scope, states that material impacts, risks or opportunities were identified, and discloses the actions taken and progress made to widen coverage. Joint operations without operational control may be excluded from the environmental metrics of ESRS E2 to E5 with the same disclosures. For identifying material matters, scoping the value chain, extending information to the value chain, preparing metrics and reporting financial effects, the undertaking uses all reasonable and supportable information available at the reporting date without undue cost or effort, judged against its size, resources, technical readiness and the tools available, drawing on internal sources (risk management, financial reporting data, business model and strategy information, due diligence) and external sources (sector and peer experience, scientific research), with availability expected to improve each period.
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.