Article 7 establishes the methodology for calculating embedded emissions in Annex I goods. Actual emissions are determined per the methodologies in Annex IV (mass balance, source streams, monitoring plans aligned with the EU ETS Monitoring and Reporting Regulation). Where actual emissions cannot be adequately determined, default values per Annex IV apply (Commission to publish country/sector defaults). The methodology distinguishes between direct emissions and (for certain sectors) indirect emissions from consumption of electricity used in production.
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.