The entity measures its greenhouse gas emissions under the GHG Protocol's Corporate Accounting and Reporting Standard of 2004, applied only so far as it does not conflict with IFRS S2 (Scope 3 stays required, for example). The exception is where a jurisdictional authority, or an exchange listing the entity, requires a different method in whole or in part: that method may then be used for the part of the entity it covers for as long as the requirement lasts (B23 to B25); a jurisdictional requirement that covers only part of the picture (Scopes 1 and 2 only, say) does not release the entity from reporting all three scopes for the whole entity. The December 2025 amendments clarified how this relief works where a requirement covers only part of the entity and applied the same relief to global warming potential values.
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.