Scope 3 accounting and reporting must rest on five principles adapted from the Corporate Standard; this one: the inventory has to reflect the company's emissions properly and serve the decisions of users inside and outside the company; activities should not be excluded where doing so would compromise that relevance (Table 6.1 relevance criteria: size, influence, risk, stakeholders, outsourcing, sector guidance, other).
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.