Select a base year with verifiable emissions data, report it, with the reasons for the choice. Adopt a base year recalculation policy that explains the basis and context of any recalculation and, where used, the significance threshold (qualitative or quantitative) for deciding when historic emissions are recalculated, which the company sets and discloses and a verifier checks. Recalculation is triggered by structural changes with a significant effect (mergers, acquisitions, divestments, outsourcing or insourcing of emitting activities, including the cumulative effect of small changes), by methodology or emission factor and activity data improvements with a significant effect, and by significant errors, singly or together. Base year emissions are recalculated retroactively whenever such changes would compromise consistency and relevance, and the policy is applied consistently to increases and decreases alike.
This control maps to 3 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 3 it maps to, and the evidence behind each claim, over MCP and REST.