Classify emissions within the organisational boundary as direct (from sources the company owns or controls) or indirect (a consequence of its activities at sources others own or control), and account for and report scope 1 (direct) and scope 2 (indirect emissions from generating purchased electricity, and heat, steam and cooling, consumed) separately as a minimum; scope 3, all other indirect emissions, is optional. Direct CO2 from burning biomass is kept out of scope 1 and reported separately, as are gases outside the required set.
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.