Supply Chain & Scope 3 Emissions Flashcards
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Read the first 7 Supply Chain & Scope 3 Emissions flashcards as text
The 'product-level' calculation method for estimating Scope 3 Category 1 emissions requires:
Answer: Life cycle assessment (LCA) data or product-specific emission factors expressed per unit of product
The average-product or product-level method uses emission factors expressed per unit of product (often derived from LCA studies) multiplied by the quantity of products purchased, providing more accuracy than spend-based approaches.
Scope 3 Category 12 covers emissions from:
Answer: End-of-life treatment of products sold by the reporting company
Category 12 (End-of-Life Treatment of Sold Products) covers emissions from the waste disposal and treatment of products sold by the reporting company at the end of their useful life, including landfill, incineration, and recycling.
In Scope 3 reporting, 'double counting' occurs when:
Answer: Two companies in the same supply chain each report the same emission event within their own Scope 3 inventories
Double counting is inherent to Scope 3 reporting — one company's Scope 3 downstream emission is another company's Scope 1 or Scope 3 emission; the GHG Protocol acknowledges this and does not require companies to avoid it.
Which of the following is widely recognized as the most significant challenge in collecting Scope 3 data?
Answer: Obtaining accurate, primary emissions data from suppliers across complex, multi-tier value chains
Supplier data collection across multi-tier supply chains is the dominant challenge in Scope 3 reporting because suppliers vary widely in their data availability, measurement capabilities, and willingness to share emissions information.
Scope 3 Category 15 covers emissions from:
Answer: Investments including equity investments, debt financing, and project finance
Category 15 (Investments) covers emissions associated with the reporting company's investments in equity, debt, project finance, and managed investments, making it especially significant for financial institutions.
In carbon accounting, 'avoided emissions' are best described as:
Answer: Emission reductions enabled in the value chain or broader economy as a result of the company's products or services
Avoided emissions represent the net positive impact a company's products or services have on global emissions—such as a clean energy company enabling customers to avoid fossil fuel use—and are reported separately from the Scope 3 inventory.
According to the GHG Protocol Corporate Value Chain Standard, what is required to achieve complete Scope 3 disclosure?
Answer: Reporting all relevant Scope 3 categories with explanations for any categories deemed not relevant or excluded
The GHG Protocol requires companies to report all Scope 3 categories deemed relevant and to explain why any categories are considered not relevant, ensuring transparency in boundary-setting decisions rather than mandating every category be quantified.