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ACCA Applied Knowledge · Business and Technology · Sustainable business practices

A manufacturer wants to measure how much greenhouse gas its activities cause, including emissions from fuel burned in its own factory boilers. Which term describes emissions from sources the company owns or controls directly?

Emissions from sources a company owns or controls, such as fuel burned in its own factory boilers, are called direct emissions. Indirect emissions arise elsewhere, for example from purchased electricity or customer use, while offsets and credits are ways of compensating for emissions rather than measuring them.

  1. ADirect emissionsCorrect
  2. BIndirect emissions from customers
  3. CCarbon offsets
  4. DCarbon credits purchased

Explanation

Direct emissions come from sources owned or controlled by the company, such as its own boilers or vehicles. Offsets and credits are mechanisms to compensate for emissions, not the emissions themselves, and customer emissions are indirect.

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