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ICAEW SE · Chapter 5 · Question 4 of 13

Under the Greenhouse Gas Protocol, how are emissions from the generation of electricity that a company buys from the national grid classified in the company's own inventory?

Test yourself: pick an answer

Reveal answer & explanation

Correct answer: A) Scope 2

Explanation

Scope 2 covers indirect emissions from the generation of purchased electricity, steam, heating and cooling consumed by the reporting company. Scope 1 covers direct emissions from sources the company owns or controls, and Scope 3 covers all other indirect emissions in the value chain.

All 13 questions in Chapter 5The role of the professional accountant in sustainability MCQs with answers

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