Scope 3 emissions must cover every gas emitted in the value chain from the Kyoto list: carbon dioxide, methane, nitrous oxide, HFCs, PFCs and sulphur hexafluoride under the 2011 text, with nitrogen trifluoride added by the February 2013 amendment (which ties the list to the gases UNFCCC and the Kyoto Protocol require when the inventory is prepared). Separate reporting by gas is not required; aggregate CO2e reporting is allowed.
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.