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Sustainability Metrics & Reporting Flashcards

7 cards from real CAP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 Sustainability Metrics & Reporting flashcards as text

  1. Which international standard provides guidance on environmental management systems and can support GHG data collection processes?

    Answer: ISO 14001

    ISO 14001 establishes requirements for environmental management systems (EMS), which organizations use to systematically collect and manage environmental performance data including GHG emissions.

  2. A company reports its emissions using the 'equity share' consolidation approach. What does this mean?

    Answer: Emissions are reported in proportion to the company's economic interest in each entity

    The equity share approach requires companies to account for GHG emissions from operations in proportion to their economic ownership stake in each entity.

  3. In SASB (Sustainability Accounting Standards Board) standards, what makes them distinct from GRI standards?

    Answer: SASB standards are designed for investor-focused disclosure of industry-specific financially material topics

    SASB standards are industry-specific and focus on sustainability topics most likely to be financially material to investors in each particular sector.

  4. What does the term 'carbon accounting boundary' refer to in the context of a corporate carbon footprint?

    Answer: The rules determining which emission sources and entities are included in the GHG inventory

    The carbon accounting boundary defines the operational and organizational scope of what is measured, including which facilities, subsidiaries, and emission sources count.

  5. Which of the following best represents a 'transition risk' related to climate change in corporate sustainability reporting?

    Answer: Regulatory carbon pricing making high-emission products more costly to produce

    Transition risks arise from the shift to a low-carbon economy through policy changes, technology shifts, and market changes — like carbon pricing impacting operating costs.

  6. Under the European Sustainability Reporting Standards (ESRS), which type of company is primarily subject to mandatory reporting requirements?

    Answer: Large EU companies and listed SMEs exceeding defined thresholds

    ESRS under the CSRD (Corporate Sustainability Reporting Directive) applies to large EU companies and listed SMEs meeting size thresholds for employees, turnover, and assets.

  7. What is the primary function of an 'emissions factor' in GHG accounting?

    Answer: A coefficient that converts activity data (e.g., fuel consumed) into equivalent GHG emissions

    Emission factors are coefficients (e.g., kg CO2e per liter of diesel) used to convert measured activity data into estimated greenhouse gas emissions.