EcoCorp, a multinational manufacturing company, is implementing ISO 14064-1:2018 to standardize its greenhouse gas (GHG) emissions accounting and reporting across its global operations. The company operates several joint ventures and subsidiaries with varying degrees of ownership and operational control. A new national regulation in one of EcoCorp\'s key operating countries introduces a mandatory carbon tax specifically levied on direct (Scope 1) GHG emissions from facilities within the country. The company\'s sustainability manager, Anya Sharma, is tasked with ensuring accurate and compliant GHG reporting to minimize EcoCorp\'s carbon tax liability. Anya is debating whether to use the control approach or the equity share approach for defining EcoCorp\'s organizational boundaries under ISO 14064-1:2018, considering the new carbon tax regulation. Furthermore, she needs to determine which emission scopes should be prioritized for accurate reporting under the chosen organizational boundary approach to ensure compliance and minimize financial impact. Which of the following approaches should Anya prioritize to ensure accurate reporting and minimize EcoCorp\'s carbon tax liability under the new regulations, aligning with ISO 14064-1:2018 principles?