Supply Chain & Scope 3 Emissions Flashcards
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Read the first 7 Supply Chain & Scope 3 Emissions flashcards as text
The spend-based method for Scope 3 calculation is most appropriately used when:
Answer: Primary activity data from suppliers cannot be obtained and only financial records are available
The spend-based method is a practical fallback approach when companies lack supplier-specific or physical quantity data, using economic spend figures as a proxy for emissions activity.
Scope 3 Category 6 covers emissions from which activity?
Answer: Business travel
Category 6 (Business Travel) includes emissions from transportation of employees for business purposes in vehicles not owned or operated by the reporting company, such as air travel, trains, and rental cars.
In Scope 3 reporting, 'supplier engagement' primarily refers to:
Answer: Collaborating with suppliers to obtain primary emissions data and jointly reduce supply chain emissions
Supplier engagement involves working directly with suppliers to improve data quality, build emissions measurement capacity, and collaboratively identify and implement emission reduction opportunities throughout the value chain.
What is the primary purpose of conducting a Scope 3 screening or preliminary assessment?
Answer: To identify which Scope 3 categories are most significant and warrant deeper data collection and analysis
A Scope 3 screening uses high-level estimates (e.g., spend-based) to rank categories by magnitude, allowing companies to prioritize data collection efforts and resources on the most material emission sources.
Scope 3 Category 8 covers emissions from:
Answer: Upstream leased assets operated by the reporting company
Category 8 (Upstream Leased Assets) covers emissions from the operation of assets leased by the reporting company that are not already included in Scope 1 or Scope 2 under the operational control consolidation approach.
In Scope 3 supply chain analysis, 'hotspots' refer to:
Answer: Specific value chain stages, supplier tiers, or product categories with disproportionately high emission concentrations
Hotspot analysis identifies the parts of a company's value chain that contribute the most to total Scope 3 emissions, enabling targeted interventions for maximum impact on overall GHG reduction.
The Corporate Value Chain (Scope 3) Accounting and Reporting Standard was developed by:
Answer: The GHG Protocol Initiative (World Resources Institute and WBCSD)
The GHG Protocol Initiative, a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), developed and published the Scope 3 Standard in 2011.