Footprint Analysis Flashcards

A carbon auditor finds that a company uses the spend-based method for Scope 3 calculations. What is the main limitation of this approach?

Answer: It does not reflect physical quantities of goods, so price fluctuations distort emission estimates

Spend-based methods use monetary spend multiplied by emission intensity factors, so price changes affect results independent of actual physical emissions.

Which metric is used to express the warming impact of different greenhouse gases on a common scale?

Answer: Global Warming Potential (GWP)

GWP converts the warming effect of different gases to a CO2-equivalent basis over a specified time horizon, typically 100 years.

In organizational boundary setting, the 'equity share' approach requires a company to account for GHG emissions proportional to:

Answer: Its ownership percentage in each operation

Under the equity share approach, a company reports its share of emissions from operations in proportion to its ownership stake.

A food company discovers that deforestation-linked soy in its animal feed supply chain represents significant land-use change emissions. Under which Scope 3 category would these appear?

Answer: Category 1: Purchased goods and services

Land-use change emissions embedded in agricultural commodities like soy are captured in Scope 3 Category 1, the upstream production of purchased goods.

What does 'emission intensity' measure in carbon footprinting?

Answer: GHG emissions per unit of output or activity, such as kg CO2e per product

Emission intensity normalizes emissions against a functional unit (e.g., production output, revenue) to enable comparisons across companies or time periods.

Which principle of the GHG Protocol requires that an inventory methodology remain unchanged over time to allow meaningful trend analysis?

Answer: Consistency

The consistency principle requires that methods and data be comparable across reporting periods to enable accurate tracking of emission trends.

A carbon auditor is reviewing a company's base year recalculation policy. Under what circumstance does the GHG Protocol require a base year recalculation?

Answer: When a significant structural change occurs, such as a merger or divestiture

The GHG Protocol requires base year recalculation when structural changes (mergers, acquisitions, divestitures) significantly alter the inventory boundary.