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Question 1 of 30
InnovTech Solutions, a multinational conglomerate, is developing its first GHG inventory according to ISO 14064-1:2018. InnovTech has a complex organizational structure, including wholly-owned subsidiaries, joint ventures, and equity investments in various operations worldwide. One of InnovTech\'s key holdings is a 40% equity stake in GreenEnergy Co., a renewable energy company. InnovTech does not exert operational control over GreenEnergy Co., as the management and operating policies are independently determined by GreenEnergy\'s board of directors. However, InnovTech does have significant influence over GreenEnergy\'s strategic direction due to its substantial equity holding and representation on the board. Additionally, InnovTech owns 100% of SmartLogistics Inc., a transportation company that provides logistics services exclusively for InnovTech\'s internal operations. InnovTech exercises complete operational and financial control over SmartLogistics Inc. Considering these factors and the requirements of ISO 14064-1:2018, how should InnovTech account for the GHG emissions from GreenEnergy Co. and SmartLogistics Inc. in its GHG inventory?
InnovTech should account for 40% of GreenEnergy Co.'s GHG emissions using the equity share approach and 100% of SmartLogistics Inc.'s GHG emissions using the control approach.
InnovTech should account for 100% of both GreenEnergy Co.'s and SmartLogistics Inc.'s GHG emissions using the control approach, as InnovTech has a significant equity stake in GreenEnergy Co.
InnovTech should account for 40% of GreenEnergy Co.'s GHG emissions using the equity share approach and exclude SmartLogistics Inc.'s GHG emissions, as SmartLogistics Inc. only provides internal services.
InnovTech should account for 100% of GreenEnergy Co.'s GHG emissions using the control approach and exclude SmartLogistics Inc.'s GHG emissions, as SmartLogistics Inc. only provides internal services.

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