FLAG Emissions in Scope 1+2 of a Financial Institution

Dear Community,

If a financial institutions holds a majority of shares and has operaitonal control over a company (in this case a skiing resort) is it necessary to include the respective FLAG or LUC Emissions of the skiing ressort in the FI’s Scope 1+2 targets?
Recommendation FI-R1 of the latest SBTi Draft says, that they may do so but argue it with the fact, that there is no “standardized” method to calculate such emissions. However, since the LSRG Standard is now available in a draft version does this argument still hold? So is it still possible to exclude FLAG emissions from the Scope 1+2 targets of a financial institution?