Climate Change & Sustainability Metrics Flashcards
7 cards from real CEA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Climate Change & Sustainability Metrics flashcards as text
Which reporting standard specifically requires organizations to disclose physical and transition climate risks to investors under a consistent framework?
Answer: Task Force on Climate-related Financial Disclosures (TCFD)
TCFD provides a voluntary framework for disclosing climate-related risks and opportunities structured around governance, strategy, risk management, and metrics.
Which of the following is classified as a 'transition risk' under climate change scenario analysis?
Answer: Carbon pricing legislation increasing operational costs
Transition risks arise from the shift to a lower-carbon economy, including new carbon taxes, regulations, or technology shifts that affect business costs.
A manufacturer calculates its product carbon footprint (PCF) using a cradle-to-gate boundary. What life cycle stage is EXCLUDED from this calculation?
Answer: Customer use and end-of-life disposal
Cradle-to-gate boundaries cover extraction through manufacturing but exclude downstream stages such as product use and end-of-life.
According to the GHG Protocol Corporate Standard, which of the following is a primary characteristic of Scope 2 emissions?
Answer: Indirect emissions from purchased energy
Scope 2 covers indirect GHG emissions associated with the purchase of electricity, steam, heat, or cooling consumed by the reporting organization.
The GHG Protocol's market-based method for Scope 2 accounting allows a company to use which instrument to claim lower emission factors?
Answer: Renewable energy certificates (RECs) or guarantees of origin
Under the market-based method, companies can use RECs or guarantees of origin to reflect procurement of renewable electricity with lower emission factors.
What is the primary purpose of a materiality assessment in sustainability reporting?
Answer: To identify and prioritize sustainability topics most significant to stakeholders and the business
A materiality assessment identifies sustainability issues that are most significant to both stakeholders and business performance, guiding disclosure priorities.
Which atmospheric concentration of CO2 is frequently cited as a 'safe' boundary in planetary boundary science?
Answer: 350 ppm
The Stockholm Resilience Centre's planetary boundaries framework identifies 350 ppm CO2 as the safe boundary for climate change, already exceeded today.