Base year emissions must be recalculated, for increases and decreases alike, when significant changes occur in company structure (mergers, acquisitions, divestments, outsourcing, insourcing) or inventory methodology (calculation methods, better data accuracy, significant errors, a change to which categories or activities are covered); cumulative small changes count. Re-establishing a more recent base year is an alternative for major structural change; organic growth and closures do not trigger recalculation.
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.