GHG Protocol Corporate Value Chain (Scope 3) Standard
Accounting and reporting principles (chapter 4) – GHG Protocol Corporate Value Chain (Scope 3) Standard

GHG Protocol Corporate Value Chain (Scope 3) Standard 4-CONSISTENCY: Chapter 4 principle: Consistency

Scope 3 accounting and reporting must rest on five principles adapted from the Corporate Standard; this one: methods stay consistent so performance can be tracked meaningfully over time, and changes to data, boundary, methods or other relevant factors across the time series are documented transparently.

Maintained by Gerard Blokdyk

What else in your programme already covers this

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.

GHG Protocol · 1 control

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Other controls in Accounting and reporting principles (chapter 4) – GHG Protocol Corporate Value Chain (Scope 3) Standard

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The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.