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

Scope 3 covers all indirect emissions that occur in a company's value chain, both upstream and downstream, that are not already captured in Scope 1 or Scope 2.

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

The GHG Protocol Scope 3 Standard organizes indirect value chain emissions into 15 distinct categories covering both upstream and downstream activities.

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 1 (Purchased Goods and Services) covers all upstream emissions from the extraction, production, and transportation of goods and services purchased by the reporting company.

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

Upstream Scope 3 emissions relate to activities that occur before the reporting company's operations, such as the production and transportation of purchased inputs.

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

The spend-based method estimates Scope 3 emissions by multiplying the monetary value of purchased goods or services by a relevant economic emission factor, making it useful when physical quantity data is unavailable.

CCA - Certified Carbon Auditor Practice Test

CCA - Certified Carbon Auditor Practice Test

CCA Supply Chain & Scope 3 Emissions