Consolidate and report GHG data using either the equity share approach (emissions in proportion to the company's economic interest in each operation) or the control approach (100 percent of emissions from operations it controls and none from those it merely holds an interest in); a control-based inventory must choose between the financial control criterion (the power to direct financial and operating policies for economic benefit, following financial accounting consolidation) and the operational control criterion (full authority to introduce and implement operating policies). Once chosen, the consolidation policy applies at every level of the organisation, and the same rules cover joint operations with state or mixed ownership.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.