Companies must cover every scope 3 emission as defined in the standard and must disclose and justify any exclusion in the public report. Guidance: map the value chain first (categories, purchased and sold goods and services, suppliers and partners), not exclude activities expected to be significant or that would undermine relevance, report categories that do not apply as not applicable, and, where an intermediate product's end uses are unknowable, exclude categories 9 to 12 together rather than selectively.
This control maps to 4 controls across 4 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 4 it maps to, and the evidence behind each claim, over MCP and REST.