Emissions in each category must be accounted for at least to the Table 5.4 minimum boundary; optional activities may be added. Minimum boundaries: categories 1 and 2 all cradle-to-gate emissions of purchased goods, services and capital goods; category 3 the upstream emissions of purchased fuels and of fuels used to generate purchased energy, all upstream emissions of energy lost in transmission and distribution, and (utilities and retailers only) generation of purchased energy sold to end users; categories 4 to 9, 13 and 14 the carriers', waste firms', employees', lessors', distributors', retailers', lessees' or franchisees' own scope 1 and 2 emissions while operating, with infrastructure life cycle and similar items optional; category 10 downstream processors' scope 1 and 2 emissions; category 11 the emissions released directly while sold products are used, across their expected life (indirect use optional); category 12 waste companies' scope 1 and 2 emissions from treating sold products; category 15 as set in section 5.5.
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.