Carbon Accounting Course Check

Knowledge check

1. A distribution company burns 400,000 kWh of gas (0.183 kgCO₂e/kWh) and 30,000 litres of diesel (≈2.51 kgCO₂e/L). Its scope 1 is about:
73 tCO₂e, since only the stationary combustion counts as direct224 tCO₂e, once the electricity is included alongside the fuels125 tCO₂e, after netting off the well-to-tank share149 tCO₂e: 73.2 t of gas plus 75.3 t of diesel
2. The recommended approach to scope 3 for a first footprint is:
Excluding it entirely until scopes 1 and 2 have been verified externallyScreening all categories roughly, ranking them, and improving data only where it mattersMeasuring every one of the fifteen categories with full activity data before publishing anything at allReporting only business travel, since it is the category with the best data
3. SECR requires an intensity ratio alongside absolute emissions because:
Absolute figures are commercially confidential and ratios protect themThe ratio determines which Climate Change Levy band the company paysAbsolute footprints can't be compared across growth or between organisations of different sizeIntensity ratios are the figures the ISO 14064-3 verification opinion is formally issued against
4. Under the modern claims standards, offsets are properly used to:
Cover the residual emissions that remain after genuine reductionsReplace reduction programmes wherever credits are cheaper per tonneConvert a location-based scope 2 figure into a market-based zeroMeet the CCA target in years when the efficiency measures underperform
5. A claim that survives scrutiny looks like:
'Our operations are environmentally responsible and increasingly sustainable''42% reduction against our 2022 base year, scopes 1 and 2, SBTi-validated, dual-reported''Certified carbon neutral since 2024, with full methodology details available to customers on written request''Emissions fell 15% last year' with the factor years left unstated

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