Climate Change Sustainability Metrics & Reporting 2

Question 1

Which greenhouse gas protocol scope covers indirect emissions from a company's value chain, including purchased goods and employee commuting?

Accepted Answer

Scope 3

Answer

Scope 3 emissions cover all indirect value chain emissions not included in Scope 2, such as supplier emissions, business travel, and product end-of-life.

Question 2

What does the term 'carbon intensity' measure in sustainability reporting?

Accepted Answer

Emissions per unit of economic output or production

Answer

Carbon intensity normalizes emissions against a business metric (e.g., revenue or product units), allowing comparison across companies of different sizes.

Question 3

Which international standard provides guidance specifically for greenhouse gas accounting at the organizational level?

Accepted Answer

ISO 14064-1

Answer

ISO 14064-1 specifies principles and requirements for quantifying and reporting greenhouse gas emissions at the organizational level.

Question 4

A company reports a 20% reduction in absolute emissions but a 5% increase in carbon intensity. What does this indicate?

Accepted Answer

The company shrank while emissions rose

Answer

If absolute emissions fell but intensity rose, the company's output decreased more than its emissions, meaning efficiency actually worsened.

Question 5

What is a 'materiality assessment' in ESG reporting?

Accepted Answer

A process to identify which sustainability topics most impact stakeholders and business

Answer

A materiality assessment determines which ESG issues are most significant to both the organization's business performance and its stakeholders.

Climate Change Practice Test

Climate Change Practice Test

Climate Change Sustainability Metrics & Reporting 2