SFP Performance Measurement & Reporting 4 — Questions and Answers
Question 1: A facility purchases Renewable Energy Certificates (RECs) to address its electricity emissions. Under the GHG Protocol, how does this affect reported emissions?
- It reduces Scope 1 emissions
- It reduces market-based Scope 2 emissions to zero for matched consumption (Correct answer)
- It eliminates all Scope 3 emissions
- It has no effect on any reported emissions
Correct answer: It reduces market-based Scope 2 emissions to zero for matched consumption
RECs allow facilities to claim zero market-based Scope 2 emissions for the matched MWh consumed, per GHG Protocol Scope 2 Guidance.
Question 2: What does a 'materiality assessment' help a facility determine for sustainability reporting?
- The physical weight of construction materials used
- Which sustainability topics are most significant to business and stakeholders (Correct answer)
- Total tonnage of waste generated annually
- The market value of green building certifications
Correct answer: Which sustainability topics are most significant to business and stakeholders
A materiality assessment identifies and prioritizes sustainability issues that significantly impact the organization and matter most to stakeholders.
Question 3: Under ISO 50001 Energy Management Systems, what document sets out the facility's energy performance objectives and targets?
- Energy Audit Report
- Energy Management Plan (EnMP) (Correct answer)
- Energy Performance Indicator (EnPI) Log
- Utility Bill Summary
Correct answer: Energy Management Plan (EnMP)
ISO 50001 requires an Energy Management Plan that documents objectives, targets, action plans, and responsibilities for achieving energy performance improvements.
Question 4: A facility tracks its waste diversion rate. If it generates 100 tons of waste and diverts 73 tons from landfill, what is its diversion rate?
- 27%
- 73% (Correct answer)
- 37%
- 63%
Correct answer: 73%
Waste diversion rate = (diverted waste / total waste) × 100 = (73/100) × 100 = 73%.
Question 5: Which of the following best describes a 'boundary' in sustainability accounting?
- The physical fence line of the facility property
- The defined scope of operations and assets included in reporting (Correct answer)
- The maximum allowable emissions under a permit
- The budget allocated for sustainability initiatives
Correct answer: The defined scope of operations and assets included in reporting
Reporting boundaries define which facilities, operations, and value chain segments are included in sustainability data collection and disclosure.
Question 6: What is the function of an 'emissions intensity target' compared to an 'absolute emissions target'?
- Intensity targets require deeper absolute cuts
- Intensity targets allow emissions to grow proportionally with business growth (Correct answer)
- Intensity targets focus only on Scope 3 emissions
- Intensity targets are set by regulators, not companies
Correct answer: Intensity targets allow emissions to grow proportionally with business growth
Intensity targets set emissions per unit of output (e.g., per revenue or per square foot), so absolute emissions can rise if the business expands.
Question 7: Which tool does the EPA provide specifically for tracking and reporting waste generation and recycling data for large quantity generators?
- Energy Star Portfolio Manager
- myRCRAid (RCRAInfo) (Correct answer)
- EnviroFacts Data Warehouse
- Emissions & Generation Resource Integrated Database (eGRID)
Correct answer: myRCRAid (RCRAInfo)
myRCRAid is EPA's electronic reporting system under RCRA for hazardous waste generators to submit manifests, biennial reports, and site data.
A facility purchases Renewable Energy Certificates (RECs) to address its electricity emissions.
Under the GHG Protocol, how does this affect reported emissions?