The entity reports the absolute gross greenhouse gas emissions it produced in the reporting period, in metric tonnes of CO2 equivalent, split across Scopes 1, 2 and 3. Applying B19 to B22: value chain data from entities with different reporting periods may be used if the most recent data available without undue cost or effort is used, period lengths match and significant intervening events are disclosed; the seven Kyoto gases are aggregated into CO2 equivalent using 100-year global warming potential values taken from the most recent IPCC assessment available when the reporting period ends (for directly measured emissions, or for emission factors not already in CO2 equivalent), unless a jurisdictional authority or exchange requires different values for part of the entity, in which case those may be used for that part for as long as the requirement applies (December 2025 amendment).
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.