Compliance Reporting & Documentation 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.
Read the first 7 Compliance Reporting & Documentation flashcards as text
Under California's SB 253 (Climate Corporate Data Accountability Act), which companies must report Scope 3 emissions?
Answer: US companies doing business in California with over $1 billion in annual revenue
California's SB 253 requires US companies doing business in California with annual revenues exceeding $1 billion to disclose Scope 1, 2, and 3 greenhouse gas emissions.
In SASB reporting standards, what does the acronym 'SASB' stand for?
Answer: Sustainability Accounting Standards Board
SASB stands for the Sustainability Accounting Standards Board, which develops industry-specific sustainability accounting standards for investor-focused disclosure.
A manufacturing company is preparing its first TCFD-aligned climate report. Which of the four TCFD pillars addresses how the organization identifies and assesses climate-related risks?
Answer: Risk Management
The TCFD's Risk Management pillar describes an organization's processes for identifying, assessing, and managing climate-related risks.
When documenting an environmental management system (EMS) audit, which ISO standard provides the audit guidelines that must be followed?
Answer: ISO 19011
ISO 19011 provides guidelines for auditing management systems, including environmental management systems certified under ISO 14001.
A company discloses in its sustainability report that its supply chain emissions represent 78% of its total carbon footprint. Under GHG Protocol, these emissions fall under which category?
Answer: Scope 3 — Value chain emissions
Supply chain emissions, which occur outside the company's direct operations, are classified as Scope 3 value chain emissions under the GHG Protocol Corporate Standard.
Under OSHA's environmental recordkeeping requirements, how long must employers retain records of work-related illnesses and injuries on the OSHA 300 Log?
Answer: 5 years
OSHA requires employers to retain OSHA 300 Logs, OSHA 300-A Summaries, and OSHA 301 Incident Reports for five years following the end of the calendar year they cover.
A consultant notices that a client's sustainability report omits the GRI 2-29 disclosure. What information is this disclosure supposed to cover?
Answer: Stakeholder engagement approach and key stakeholders identified
GRI 2-29 requires organizations to disclose their approach to stakeholder engagement, including how they identify and engage key stakeholders.