CCA Supply Chain & Scope 3 Emissions

Question 1

According to the GHG Protocol, Scope 3 emissions are best described as:

Accepted Answer

All indirect emissions in a company's value chain not included in Scope 2

Answer

Direct emissions from owned or controlled sources

Answer

Indirect emissions from the generation of purchased energy

Answer

Emissions from on-site combustion of fossil fuels

Question 2

The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard defines how many categories of Scope 3 emissions?

Accepted Answer

15

Answer

10

Answer

12

Answer

18

Question 3

Which GHG Protocol Scope 3 category covers emissions from purchased goods and services?

Accepted Answer

Category 1 - Purchased goods and services

Answer

Category 3 - Fuel- and energy-related activities

Answer

Category 7 - Employee commuting

Answer

Category 5 - Waste generated in operations

Question 4

In GHG Protocol terminology, upstream Scope 3 emissions are associated with:

Accepted Answer

Purchased goods, services, and activities that occur before the reporting company receives them

Answer

The use and end-of-life disposal of products sold by the company

Answer

Emissions from franchisee operations

Answer

Emissions from downstream leased assets

Question 5

When supplier-specific activity data is unavailable for Scope 3 Category 1 calculations, which method uses financial expenditure data multiplied by emission intensity factors?

Accepted Answer

Spend-based method

Answer

Hybrid method

Answer

Average-data method

Answer

Supplier-specific method

Question 6

Which Scope 3 category covers emissions from the operational use of products sold by the reporting company over their useful lifetime?

Accepted Answer

Category 11 - Use of sold products

Answer

Category 9 - Downstream transportation and distribution

Answer

Category 12 - End-of-life treatment of sold products

Answer

Category 10 - Processing of sold products

Question 7

What is the primary purpose of defining an 'organizational boundary' in the context of Scope 3 reporting?

Accepted Answer

To determine which entities' value chain emissions are included in the corporate GHG inventory

Answer

To specify which suppliers must provide primary emissions data

Answer

To establish the geographic scope of emissions disclosures

Answer

To set the time period covered by the emissions inventory