Explanation:

Carbon accounting involves tracking and reporting greenhouse gas emissions. The process generally follows a structured workflow with the following key stages:

1. Data Collection (A)
Gathering activity data such as energy usage, fuel consumption, travel data, etc.
This is the foundation of accurate carbon accounting.

2. Data Gap Filling (B)
If data is missing or incomplete, estimations or proxy data are used to fill gaps.
Ensures a complete emissions profile even when perfect data isn’t available.

3. Approval Stage (E)
Final step where collected and calculated data is reviewed and approved by responsible teams or managers before being published or used for reporting.

❌ Incorrect Options:

C. Team Audit
Audits may happen after the process, but it's not one of the core accounting stages.

D. Asset Confirmation
While asset data might support emissions data, it is not a defined stage in the carbon accounting workflow.