The report shall contain: a description of the organization; the person responsible; the period covered; the organizational and reporting boundaries and the significance criteria; direct emissions by gas; how biogenic CO2 is treated and its separate quantity; direct removals, if quantified; reasons for leaving out any significant source or sink; indirect emissions by category; the base year and base-year inventory, with any changes and recalculations and the limits these place on comparison; the quantification approaches, why they were chosen and any changes; emission factors used; the effect and outcome of the uncertainty assessment; a statement that the report was prepared following ISO 14064-1; a statement on verification, giving the type and level of assurance; and the GWP values and where they come from.
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.