CCP GHG Protocol & Scope 1-2-3 3 — Questions and Answers
Question 1: A software company wants to categorize emissions from employees working from home. Under GHG Protocol Scope 3, which category applies?
- Category 6: Business Travel
- Category 7: Employee Commuting (Correct answer)
- Category 11: Use of Sold Products
- Category 15: Investments
Correct answer: Category 7: Employee Commuting
The GHG Protocol includes homeworking emissions within Category 7 (Employee Commuting), as updated in supplemental guidance.
Question 2: Under the GHG Protocol, what is the primary purpose of the 'relevance' criterion when assessing Scope 3 categories?
- To determine which emission factors are most accurate
- To identify categories that are most significant to the company's total footprint (Correct answer)
- To establish the reporting boundary between Scope 1 and Scope 3
- To rank suppliers by their emissions intensity
Correct answer: To identify categories that are most significant to the company's total footprint
The relevance criterion helps companies prioritize Scope 3 categories that are likely to be most significant contributors to their overall inventory.
Question 3: Which GHG Protocol method calculates Scope 3 upstream emissions using industry-average data multiplied by economic activity?
- Supplier-specific method
- Hybrid method
- Spend-based method (Correct answer)
- Physical unit method
Correct answer: Spend-based method
The spend-based method multiplies financial spend on goods/services by industry-average emission factors expressed per unit of economic activity (e.g., $/kg CO2e).
Question 4: A power purchase agreement (PPA) with a new renewable energy project qualifies as a market-based Scope 2 instrument under GHG Protocol. What additional attribute makes it more credible than a standard REC?
- It covers multiple years of electricity supply
- It is directly linked to new additionality and specific generation attributes (Correct answer)
- It eliminates the need for third-party verification
- It applies globally regardless of grid location
Correct answer: It is directly linked to new additionality and specific generation attributes
Additionality — where the PPA supports new renewable capacity that would not have been built otherwise — and direct contractual linkage to specific generation attributes make PPAs more credible than generic RECs.
Question 5: Under the GHG Protocol equity share approach, if Company A owns 40% of a joint venture, how much of the JV's emissions does Company A report?
- 0% — JV emissions are excluded
- 40% of the JV's total emissions (Correct answer)
- 100% if Company A has operational control
- 50% as the minority partner
Correct answer: 40% of the JV's total emissions
Under the equity share approach, a company accounts for GHG emissions from operations in proportion to its equity share, so 40% ownership means 40% of emissions.
Question 6: Which Scope 3 category captures emissions from the disposal and treatment of waste generated in the reporting company's operations?
- Category 3: Fuel- and Energy-Related Activities
- Category 5: Waste Generated in Operations (Correct answer)
- Category 12: End-of-Life Treatment of Sold Products
- Category 8: Upstream Leased Assets
Correct answer: Category 5: Waste Generated in Operations
Category 5 (Waste Generated in Operations) covers emissions from third-party disposal and treatment of solid waste and wastewater generated by the reporting company.
Question 7: The GHG Protocol Corporate Standard recommends setting a base year for tracking emissions over time. What should a company do if a significant structural change occurs that makes the base year unrepresentative?
- Abandon the base year and restart tracking
- Recalculate the base year emissions to reflect the structural change (Correct answer)
- Use the five-year rolling average instead
- Report the structural change as a Scope 3 Category 15 event
Correct answer: Recalculate the base year emissions to reflect the structural change
The GHG Protocol recommends recalculating base year emissions when significant structural changes (mergers, acquisitions, divestitures) occur, so that performance trends remain meaningful.
CCP GHG Protocol & Scope 1-2-3 3
A software company wants to categorize emissions from employees working from home.
Under GHG Protocol Scope 3, which category applies?