ISO 27002:2022 Lead Implementer Quiz 02 24Mar25 - Practice Quiz

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Question 1 of 30

GlobalTech Solutions, a multinational corporation with operations spanning North America, Europe, and Asia, is undertaking a comprehensive GHG inventory as part of its sustainability initiative. The company operates several wholly-owned subsidiaries, joint ventures with local partners, and leased facilities. Given the complexity of its organizational structure and the diverse regulatory landscapes in which it operates, GlobalTech seeks to define its organizational boundaries for GHG accounting in accordance with ISO 14064-1:2018. The company is committed to transparency and accuracy in its GHG reporting. Considering the principles of relevance, completeness, and consistency, which approach would be most appropriate for GlobalTech to define its organizational boundaries, ensuring comprehensive and accurate GHG accounting across its global operations, while also adhering to varying international and national regulations related to environmental reporting and compliance?

Primarily use the operational control approach, supplemented by the equity share approach for joint ventures where GlobalTech does not have operational control, ensuring a comprehensive and accurate representation of the organization's GHG footprint.

Exclusively use the equity share approach across all operations, including wholly-owned subsidiaries and leased facilities, to simplify the accounting process and ensure consistency in reporting.

Exclusively use the operational control approach, disregarding emissions from joint ventures and equity investments, focusing solely on emissions from facilities directly managed by GlobalTech.

Use a hybrid approach that arbitrarily assigns different accounting methods to different regions based on local regulations, prioritizing compliance over consistency and comparability in GHG reporting.

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