CSC Compliance Reporting & Documentation 3

Question 1

Under California's SB 253 (Climate Corporate Data Accountability Act), which companies must report Scope 3 emissions?

Accepted Answer

US companies doing business in California with over $1 billion in annual revenue

Answer

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.

Question 2

In SASB reporting standards, what does the acronym 'SASB' stand for?

Accepted Answer

Sustainability Accounting Standards Board

Answer

SASB stands for the Sustainability Accounting Standards Board, which develops industry-specific sustainability accounting standards for investor-focused disclosure.

Question 3

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?

Accepted Answer

Risk Management

Answer

The TCFD's Risk Management pillar describes an organization's processes for identifying, assessing, and managing climate-related risks.

Question 4

When documenting an environmental management system (EMS) audit, which ISO standard provides the audit guidelines that must be followed?

Accepted Answer

ISO 19011

Answer

ISO 19011 provides guidelines for auditing management systems, including environmental management systems certified under ISO 14001.

Question 5

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?

Accepted Answer

Scope 3 — Value chain emissions

Answer

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.

(CSC) Certified Sustainability Consultant Practice Test

(CSC) Certified Sustainability Consultant Practice Test

CSC Compliance Reporting & Documentation 3