When a company tracks scope 3 performance or sets a reduction target, it must pick a base year for scope 3 and state why that year was chosen. A single base year for all three scopes and all scope 3 categories is recommended, but a later scope 3 base year (for example the first year with complete, reliable data) is allowed; until one is set, the company should say it has none. Setting a scope 3 target is optional.
This control maps to 3 controls across 3 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 3 it maps to, and the evidence behind each claim, over MCP and REST.