For Scope 3 the entity discloses the categories included in its measure, using the fifteen categories set out in the GHG Protocol's 2011 Scope 3 value chain standard, having considered its entire upstream and downstream value chain and all fifteen categories, whatever measurement method it uses (B32 to B33); it reassesses which categories and value chain entities to include on significant events (B34 to B35), determines value chain scope with all reasonable and supportable information (B36), and prioritises inputs by direct measurement over estimation, primary over secondary data, data representing the technology and jurisdiction and timely data, and verified data (B38 to B54). Scope 3 is presumed reliably estimable from secondary data and averages; in the rare case it is impracticable, the entity discloses how it manages Scope 3 emissions (B57).
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.