Under the Greenhouse Gas Protocol, in which category do emissions from the electricity a company buys for its offices fall?
Answer and explanation
Correct answer: A. Scope 2, indirect emissions from purchased energy
- Step 1: The Protocol divides emissions into three scopes.
- Step 2: Emissions created by generating purchased electricity occur at the power station, so they are indirect emissions from purchased energy, which is Scope 2.
Answer
Scope 2, indirect emissions from purchased energy.
Why not the others: Scope 1 covers emissions from sources the company owns or controls, such as its own boilers or vehicles. Scope 3 covers other indirect emissions in the value chain, such as supplier activities. The Protocol has no Scope 0.
Practise more The role of the professional accountant in sustainability.
Free questions with an explanation for every one, and full timed ICAEW ACA Certificate Level mock tests.
More The role of the professional accountant in sustainability questions
- The recommendations of the Task Force on Climate-related Financial Disclosures, on which IFRS S2 builds, are organised around which four are…
- Why does assurance over a company's sustainability report add value for users?
- How do professional accountancy bodies such as ICAEW contribute to driving sustainability?
- Under UK Streamlined Energy and Carbon Reporting requirements, what must qualifying large companies disclose in their directors' report?