For category 15 the standard labels the accounting approach required. Equity investments not already in scope 1 and 2 (because a control approach is used or the investee is not controlled): account for the proportional share of the investee's scope 1 and 2 emissions in the reporting year, with a disclosed and justified threshold below which small holdings may be left out. Debt with known use of proceeds and project finance: account for the proportional share (of total project cost) of relevant projects' scope 1 and 2 emissions each year; an initial sponsor or lender also reports the expected emissions over the whole life of projects it financed that year, separately from scope 3. Projects count as relevant when in GHG-intensive sectors or above a threshold; the investee's scope 3 should be included where relevant.
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.