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Carbon Management & GHG Accounting Flashcards

7 cards from real CSC practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

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  1. According to the GHG Protocol Corporate Standard, which scope covers direct emissions from sources owned or controlled by a company?

    Answer: Scope 1

    Scope 1 emissions are direct GHG emissions from sources that are owned or controlled by the reporting company, such as combustion in boilers or company-owned vehicles.

  2. Which greenhouse gas has the highest 100-year Global Warming Potential (GWP) among those regulated under the Kyoto Protocol?

    Answer: Sulfur hexafluoride (SF6)

    Sulfur hexafluoride (SF6) has a 100-year GWP of approximately 23,900, making it the most potent greenhouse gas listed under the Kyoto Protocol.

  3. What does the term 'carbon footprint' most accurately measure for an organization?

    Answer: Total greenhouse gas emissions expressed as CO2 equivalent

    A carbon footprint measures the total greenhouse gas emissions caused directly and indirectly by an organization, product, or individual, expressed in CO2 equivalent (CO2e).

  4. In GHG accounting, which of the following is an example of a Scope 2 emission?

    Answer: Emissions from purchased electricity consumed at company facilities

    Scope 2 covers indirect GHG emissions from the generation of purchased electricity, steam, heat, or cooling that the reporting company consumes.

  5. Which international framework provides the most widely used standards for corporate GHG accounting and reporting?

    Answer: The GHG Protocol Corporate Standard

    The GHG Protocol, developed by the World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD), is the most widely adopted international standard for corporate GHG accounting.

  6. What unit is typically used to express a carbon footprint when multiple greenhouse gases are involved?

    Answer: Metric tons of CO2 equivalent (tCO2e)

    Carbon footprints are expressed in metric tons of CO2 equivalent (tCO2e), which converts different greenhouse gases to a common unit based on their respective global warming potentials.

  7. Which of the following best describes Scope 3 emissions under the GHG Protocol?

    Answer: All indirect value chain emissions not included in Scope 2, both upstream and downstream

    Scope 3 encompasses all indirect GHG emissions occurring in a company's value chain—both upstream (suppliers) and downstream (customers)—that are not covered under Scope 2.