If it has set GHG reduction targets the undertaking discloses absolute targets for Scope 1 and 2 (and for significant Scope 3 if set) with target year and value, base year and value, units, the share of each scope covered and the main actions planned. An undertaking in a high climate impact sector (NACE A to H and M) that has adopted a plan for its transition to lower emissions may describe it and how it reduces emissions; if it has none, it says whether and when it will adopt one. The target datapoints are voluntary for reporters whose staff is ten or below.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.