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Question 1 of 30
Innovate Solutions, a cloud service provider seeking ISO 14064-2:2019 certification for a GHG reduction project, leases a data center facility. As part of defining their organizational boundaries, they\'ve chosen to apply the control approach. The data center contributes significantly to their overall energy consumption and, consequently, their GHG emissions. The sustainability manager, Anya Sharma, argues that since Innovate Solutions does not own the building, the emissions from the data center should be excluded from their GHG inventory. However, the operations director, Ben Carter, believes that because Innovate Solutions has full operational control over the data center\'s IT equipment and energy usage, the emissions should be included. Considering the principles of GHG accounting and the requirements of ISO 14064-2:2019 regarding organizational boundaries and the control approach, which of the following actions is most appropriate for Innovate Solutions to ensure compliance and accurate GHG reporting?
Include the data center's GHG emissions in their inventory, as they exercise operational control over the facility's energy consumption, aligning with the control approach and the principles of completeness and relevance.
Exclude the data center's GHG emissions, as the building is leased, and the emissions should be accounted for by the property owner, thereby simplifying Innovate Solutions' GHG accounting process.
Include only a portion of the data center's GHG emissions, proportional to the percentage of the building's total floor space occupied by Innovate Solutions, to reflect their partial responsibility.
Defer the decision until the lease agreement is renegotiated to explicitly assign responsibility for GHG emissions accounting to either Innovate Solutions or the property owner, ensuring clarity in future reporting periods.

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