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Question 1 of 30
GlobalTech Solutions, a multinational corporation, operates in several countries with varying environmental regulations. The company has wholly-owned subsidiaries in Europe, joint ventures in Asia, and minority stakes in companies in South America. As the newly appointed ISO 27002 Lead Implementer, you\'ve been tasked with ensuring compliance with ISO 14064-1:2018 for greenhouse gas (GHG) accounting. GlobalTech exerts significant operational control over its European subsidiaries, allowing it to dictate environmental policies and practices. However, its joint ventures in Asia operate with considerable autonomy due to local partnership agreements, and GlobalTech\'s influence is limited to its equity share. The South American investments are purely financial, with no operational involvement. Considering the requirements of ISO 14064-1:2018 regarding organizational boundaries, which approach should GlobalTech Solutions adopt for consolidating GHG emissions from these entities into its corporate GHG inventory to ensure accurate and compliant reporting, reflecting both its operational control and equity interests?
Use the control approach for the European subsidiaries, consolidating 100% of their emissions, and the equity share approach for the Asian joint ventures, accounting for emissions based on GlobalTech's ownership percentage. Exclude the South American investments since there is no operational control or equity influence.
Apply the equity share approach uniformly across all entities, including the European subsidiaries, Asian joint ventures, and South American investments, based solely on GlobalTech's percentage of ownership in each.
Use the control approach for all entities, regardless of ownership percentage, consolidating 100% of emissions from the European subsidiaries, Asian joint ventures, and South American investments, assuming GlobalTech has ultimate financial control.
Apply a hybrid approach, using the control approach for the European subsidiaries and the Asian joint ventures, consolidating 100% of their emissions, and exclude the South American investments due to the lack of operational control.

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