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Question 1 of 30
\"EnviroCorp,\" a multinational conglomerate, holds varying degrees of ownership and control across its global operations, which include manufacturing plants, energy production facilities, and agricultural holdings. In its initial GHG inventory assessment under ISO 14064-2:2019, EnviroCorp\'s sustainability team encounters a complex scenario involving a joint venture (JV) that operates a biofuel production plant. EnviroCorp owns 40% equity in the JV but possesses full operational control, dictating all operational policies and GHG emission reduction strategies. Simultaneously, EnviroCorp is also evaluating a separate manufacturing facility where it holds 80% equity but has no operational control, as the local government dictates all operational decisions. Given the requirements of ISO 14064-2:2019, how should EnviroCorp define its organizational boundaries and account for GHG emissions from these two operations to ensure accurate and compliant reporting?
EnviroCorp should use the control approach for the biofuel plant, accounting for 100% of its emissions, and the equity share approach for the manufacturing facility, accounting for 80% of its emissions.
EnviroCorp should use the equity share approach for both the biofuel plant and the manufacturing facility, accounting for 40% and 80% of their respective emissions.
EnviroCorp should use the control approach for both the biofuel plant and the manufacturing facility, accounting for 100% of their respective emissions.
EnviroCorp should use the equity share approach for the biofuel plant, accounting for 40% of its emissions, and the control approach for the manufacturing facility, accounting for 100% of its emissions.

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