CCP Organizational Carbon Footprint 2 — Questions and Answers
Question 1: Under the GHG Protocol Corporate Standard, which scope covers emissions from employee business travel in rented vehicles?
- Scope 1
- Scope 2
- Scope 3 Category 6 (Correct answer)
- Scope 3 Category 4
Correct answer: Scope 3 Category 6
Business travel in vehicles not owned or controlled by the company falls under Scope 3 Category 6 (Business Travel).
Question 2: An organization uses a market-based method to calculate Scope 2 emissions. What instrument does it primarily rely on?
- Grid average emission factors
- Energy Attribute Certificates (EACs) or supplier contracts (Correct answer)
- Fuel consumption logs
- Transmission loss factors
Correct answer: Energy Attribute Certificates (EACs) or supplier contracts
The market-based method uses Energy Attribute Certificates (e.g., RECs, GOs) and contractual instruments to reflect the actual electricity product purchased.
Question 3: Which of the following is NOT a criterion in the GHG Protocol's relevance test for selecting Scope 3 categories?
- The category constitutes a large portion of total emissions
- The category represents significant emission reduction opportunities
- The category is covered by sector-specific guidance
- The category is required by applicable financial reporting standards (Correct answer)
Correct answer: The category is required by applicable financial reporting standards
Financial reporting standards are not part of the GHG Protocol relevance criteria; relevance focuses on materiality, influence, risk, and stakeholder concerns.
Question 4: A manufacturing company sources electricity from the local grid and also operates an on-site diesel generator. How should diesel combustion be classified?
- Scope 2 — purchased energy
- Scope 1 — direct emissions (Correct answer)
- Scope 3 — upstream energy production
- Scope 1 only if the generator exceeds 1 MW capacity
Correct answer: Scope 1 — direct emissions
Combustion of fuels in equipment owned or controlled by the organization is always classified as Scope 1, regardless of generator size.
Question 5: What is the primary purpose of setting an organizational boundary before calculating a carbon footprint?
- To exclude high-emission facilities from reporting
- To define which entities and operations are included in the inventory (Correct answer)
- To select the appropriate Global Warming Potential values
- To establish the base year for trend analysis
Correct answer: To define which entities and operations are included in the inventory
The organizational boundary determines which legal entities, facilities, or operations are consolidated into the inventory based on control or equity share.
Question 6: Which consolidation approach attributes 100% of emissions from an operation to the reporting organization if it has operational authority over that operation?
- Equity share approach
- Financial control approach
- Operational control approach (Correct answer)
- Proportional ownership approach
Correct answer: Operational control approach
The operational control approach consolidates 100% of emissions from operations over which the company has full authority to introduce and implement operating policies.
Question 7: A company recalculates its base year emissions after a significant acquisition. Which GHG Protocol principle requires this recalculation?
- Completeness
- Consistency (Correct answer)
- Accuracy
- Relevance
Correct answer: Consistency
The consistency principle requires base year recalculation when structural changes (mergers, acquisitions, divestitures) would make year-over-year comparisons misleading.
Under the GHG Protocol Corporate Standard, which scope covers emissions from employee business travel in rented vehicles?