Scope 3 accounting and reporting must rest on five principles adapted from the Corporate Standard; this one: relevant issues are handled factually and coherently on a clear audit trail, with assumptions disclosed and references given to the accounting and calculation methods and data sources used.
This control maps to 1 controls across 1 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 1 it maps to, and the evidence behind each claim, over MCP and REST.