A transport company used 120,000 litres of diesel in its own lorries during the year. For the purpose of this question, assume an emission factor of 2.5 kg CO2e per litre of diesel. What are the resulting emissions in tonnes CO2e, and in which scope are they reported?

Correct answer: B) 300 tonnes CO2e, Scope 1

Explanation

Emissions = 120,000 litres x 2.5 kg CO2e = 300,000 kg CO2e, which is 300,000 / 1,000 = 300 tonnes CO2e. Fuel burned in vehicles the company owns or controls is a direct emission, so it is Scope 1. The 300,000 figure fails to convert kilograms to tonnes, and 48 wrongly divides litres by the factor (120,000 / 2.5 = 48,000 kg). The 2.5 kg factor is a simplified assumption; in practice published conversion factors are used and are updated periodically.