ACCA Applied Knowledge · Business and Technology · Sustainable business practices
A company reports its total greenhouse gas emissions, split into Scope 1, Scope 2 and Scope 3. Which of the following is a Scope 2 emission?
Emissions from generating purchased electricity are Scope 2. Scope 2 covers indirect emissions from energy the company buys. Its own vehicles are Scope 1 direct emissions, and supplier emissions in the value chain are Scope 3.
- AEmissions from the company's own delivery vehicles
- BEmissions from the generation of electricity purchased and used by the companyCorrect
- CEmissions from suppliers producing the raw materials the company buys
Explanation
Scope 2 covers indirect emissions from purchased energy such as electricity, heat or steam. Emissions from the company's own vehicles are direct, so they are Scope 1. Emissions in the supply chain are other indirect emissions, so they are Scope 3.
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