GCC L7

What does the GHG Protocol help with?

• Accounting and Reporting of 6 greenhouse gases

• Inventory of water usage

• Managing forest resources

• Reporting on wildlife conservation

Which protocol is associated with the GHG Protocol for accounting and reporting of greenhouse gases?

• Kyoto Protocol

• Paris Agreement

• Montreal Protocol

• Geneva Convention

What is one of the purposes of the GHG Protocol?

• To develop an effective strategy to manage and reduce GHG emissions

• To increase the use of fossil fuels

• To promote deforestation

• To reduce water pollution

What does the GHG Protocol use to create its inventory?

• Standardised approaches and principles

• Random sampling

• Historical data only

• Public surveys

What does the GHG Protocol describe regarding ownership and control?

• How to identify levels of ownership and control

• How to transfer ownership of land

• How to control wildlife populations

• How to manage water resources

Under the equity share approach, what does a company account for according to its share of equity in the operation?

• GHG emissions from operations

• Total revenue from sales

• Number of employees

• Amount of produced goods

What does the equity share reflect?

• Economic interest

• Market value

• Employee satisfaction

• Product quality

What does the extent of rights a company has to the risks and rewards flowing from an operation depend on?

• Equity share

• Market share

• Number of employees

• Product quality

Under the financial control approach, what percentage of the GHG emissions does a company account for over which it has financial control?

• 50%

• 75%

• 100%

• 25%

Does a company account for GHG emissions from operations in which it owns an interest but does not have financial control?

• Yes

• No

• Sometimes

• Only if it is a majority interest