[
{
"control_id": "GV.OC-01",
"control_name": "Organizational context",
"regulation": "CBAM",
"articles": ["1", "2"],
"coverage": "full",
"notes": "Carbon border adjustment mechanism context"
},
{
"control_id": "GV.RR-01",
"control_name": "Organizational roles and responsibilities",
"regulation": "CBAM",
"articles": ["5", "6", "7"],
"coverage": "full",
"notes": "Authorized CBAM declarant responsibilities"
},
{
"control_id": "ID.AM-01",
"control_name": "Inventories of assets",
"regulation": "CBAM",
"articles": ["7", "8", "9"],
"coverage": "full",
"notes": "CBAM declarations and embedded emissions data"
},
{
"control_id": "PR.DS-01",
"control_name": "Data-at-rest is protected",
"regulation": "CBAM",
"articles": ["10", "11"],
"coverage": "partial",
"notes": "Protection of emissions data and declarations"
},
{
"control_id": "RS.CO-03",
"control_name": "Information is shared with designated external parties",
"regulation": "CBAM",
"articles": ["33", "34"],
"coverage": "full",
"notes": "Reporting to competent authorities"
}
]
