ICAEW SE · Chapter 5 · Question 6 of 13
A company reports the following greenhouse gas emissions for the year, in tonnes CO2e: Scope 1: 4,200 Scope 2: 2,600 Scope 3: 31,200 What are its combined Scope 1 and 2 emissions, and what percentage of its total emissions comes from Scope 3?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) 6,800 tonnes CO2e; 82.1%
Explanation
Scope 1 and 2 combined = 4,200 + 2,600 = 6,800 tonnes CO2e. Total emissions = 6,800 + 31,200 = 38,000 tonnes CO2e. Scope 3 share = 31,200 / 38,000 x 100 = 82.1% (rounded to one decimal place). The figure of 17.9% is the Scope 1 and 2 share, which shows why value chain emissions often dominate a company's footprint.
More The role of the professional accountant in sustainability MCQs
- Q8A practitioner is engaged to provide assurance on a company's sustainability report. How does a limited assurance conclusion typically…
- Q9Why are professional accountants well placed to provide assurance on sustainability information?
- Q10The Global Reporting Initiative (GRI) Standards are widely used for sustainability reporting. What is their main focus?
- Q11Which of the following is a role played by professional accountancy bodies such as ICAEW in driving sustainability?
- Q12Which of the following is an example of a professional accountant adopting a sustainable approach within their own workplace?
