Which example of an emission data disclosure would be indicative of an $"A"$ rated corporation per the Carbon Disclosure Project $($CDP$)?$

$"$In recent years, estimated emissions for Company$-$owned or controlled fleets based outside of the US larger markets represented less than $15\%$ of both Scope $1$ and Scope $2$ emissions and were deemed not relevant to complete for the

"Due to lack of availability of consistent, global data at time of reporting to enable analysis, we will not report estimated emissions from capital goods at this time."

"Motor vehicles controlled by the company but not centrally managed, not owned by the company in the U$.$S$.,$ and not refuelled onsite at large sites are excluded because emissions from these vehicles are too resource intensive to collec

$"$In calculation of Scope $2,$ market$-$based emissions and grid average emissions factors, as published by IEA, have been used where we do not have contractual instruments or specific contracts for reduced emission factor electricity purc