Exclude the joint ventures after choosing the financial control approach


We need some guidance regarding our system boundaries

We chose the financial control approach to define our system boundaries. Using this approach, we must consider all joint ventures. We have 3 joint ventures with 50% control, which we should include in the inventory, however, we do not have good communication about the information we require to carry out proper data collection. These three joint ventures are small and represent a minor share of the company. We would like to know if we could leave them out of the inventory. If we justify and argue the reason for leaving them behind, would it be accepted by the SBTi?

Thank you all!