A historical base year shall be set for comparison or for programme needs (a single period or an average across periods, or the first inventory period where there is no history). Base-year emissions are quantified with data that reflect the present reporting boundary, the year chosen must have verifiable data, the choice is explained, and the base-year inventory is built as this document requires; any change of base year must be justified.
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.