The entity explains the approach, inputs and assumptions it used for measurement, why they were chosen, and changes during the period with reasons (B26 to B29): the GHG Protocol consolidation approach (equity share or control) and the reason for it; for any other method (jurisdictional relief or the first-year transition relief) the method, approach and reasons; and the emission factors used, which must best represent the entity's activity. For Scope 3 this includes the characteristics of the data inputs under the measurement framework (B55 to B56: the extent measured using inputs from specific value chain activities and the extent using verified inputs).
This control maps to 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.