A documented process shall be applied for deciding which indirect emissions go into the inventory. The organization defines and explains its own significance criteria in advance, with the intended use in mind (magnitude, degree of influence, how accessible information is, how accurate the data are; a risk assessment may help), and these criteria should never serve to leave out large quantities or sidestep obligations. It assesses its indirect emissions against the criteria, quantifies and reports the significant ones, and justifies leaving out any that are significant. The criteria may be revised from time to time, with each revision recorded (Annex H).
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.