Once a scope 3 base year has been set, the report must give the year, the reason it was chosen, the recalculation policy, base year scope 3 emissions by category consistent with that policy, and context for any significant emission changes that caused a recalculation.
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.