The report must give total scope 1 and scope 2 emissions gross of any allowance trading (whether sold, bought, transferred or banked); data for each scope separately; data for each required gas separately in metric tonnes and tonnes CO2 equivalent (six gases in the 2004 text, seven with NF3 since the 2013 amendment); the base year and a time series of emissions that fits and explains the recalculation policy; context for significant changes that trigger recalculation; direct CO2 from biologically sequestered carbon outside the scopes; the calculation or measurement methods with references to tools used; and any specific exclusions of sources, facilities or operations.
This control maps to 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.