During the relief periods an applicable entity may leave out Scope 3 greenhouse gas emissions (the IFRS S2 paragraph C4(b) relief), other than categories its own regulator already requires (Table 3, ATR 3). When the relief ends it is expected to apply IFRS S2 and disclose relevant Scope 3 emissions by the categories of the GHG Protocol's Scope 3 (corporate value chain) standard, using all reasonable and supportable information available without undue cost or effort (paragraph 6.3). Groups 1, 2 and 3 therefore reach full Scope 3 disclosure for periods beginning 2027, 2028 and 2030 respectively.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.