Per SBTi Net-Zero: BVCM + no offsetting. Requirements include (a) Beyond Value Chain Mitigation investments addressing remaining global gap + (b) BVCM Investment in nature-based + technology-based solutions + (c) BVCM Reporting + (d) No Offsetting of Targets - offsets cannot count toward science-based targets + (e) maintain documentation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.