开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

cpaesg · 2023年05月26日

不懂

NO.PZ2022120702000053

问题如下:

J Justin Deyzak is conducting a review of the food industry and came comes across two companies

which are interesting investment opportunities. Because he is aware that agricultural companies can be highly exposed to climate risk, he investigates Company A and Company B’s business models in order to assess those risks. Below is the summary of his findings.


Justin would like to estimate the carbon footprint of each of the companies. Which of the below should he ignore?

选项:

A.Emissions by the agricultural production of the outsourced flour producers in Company A .

B.Emissions by the trucks which deliver purchased chocolate paste to clients of Company B .

C.Emissions by employees of Company A when they fly to Yemen to conduct a supplier audit.

D.Emissions saved by the CEO of Company B flying on a commercial plane rather than on a private jet.

解释:

Justin想估算一下每家公司的碳足迹,他应该忽略的是D选项:B公司CEO乘坐商业飞机而不是私人飞机所节省的排放量。B公司CEO出差产生的碳排放属于Scope 3的范畴,但是节省的碳排放并不是scope的衡量范围,如果要计算scope 3的碳排放,应该计算的是CEO乘坐商用飞机所产生的碳排放。

A选项:A公司外包面粉生产企业农业生产的排放;B选项,将购买的巧克力酱运送给B公司客户的卡车排放的废气;C选项,A公司员工飞往也门进行供应商审核时的排放。

A选项产生的碳排放来源于供应链,C选项为员工出差产生的碳排放,均属于Scope 3的范畴;B选项为本公司车辆的碳排放,属于Scope 1的范畴。

你都觉得舅父叫舅父舅父家

2 个答案

净净_品职助教 · 2023年05月28日

嗨,爱思考的PZer你好:


实务中,一些披露框架要求核算三个范围的碳排放,是因为范围三涉及的碳排放远远高于范围一和范围二的总和。考试中没有相关计算。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

净净_品职助教 · 2023年05月26日

嗨,从没放弃的小努力你好:


同学可以说一下具体不懂什么吗?这道题考的就是碳排放的三个范围,D选项节省的碳排放并不是碳排放的衡量范围,所以可以忽略,其他三个选项均是三个范围内,需要被计量的。

----------------------------------------------
努力的时光都是限量版,加油!

patricks · 2023年05月26日

请问计算的时候不是只计算前两个范围的吗?

  • 2

    回答
  • 0

    关注
  • 1227

    浏览
相关问题

NO.PZ2022120702000053问题如下 J Justin yzis concting a review of the fooinstry ancame comes across two companieswhiare interesting investment opportunities. Because he is aware thagriculturcompanies chighly exposeto climate risk, he investigates Company A anCompany B’s business mols in orr to assess those risks. Below is the summary of his finngs.Justin woullike to estimate the carbon footprint of eaof the companies. Whiof the below shoulhe ignore? A.Emissions the agriculturproction of the outsourceflour procers in Company A .B.Emissions the trucks whiliver purchasechocolate paste to clients of Company B .C.Emissions employees of Company A when they fly to Yemen to cona supplier aut.Emissions savethe CEO of Company B flying on a commerciplane rather thon a private jet. Justin想估算一下每家公司的碳足迹,他应该忽略的是B公司CEO乘坐商业飞机而不是私人飞机所节省的排放量。B公司CEO出差产生的碳排放属于Scope 3的范畴,但是节省的碳排放并不是scope的衡量范围,如果要计算scope 3的碳排放,应该计算的是CEO乘坐商用飞机所产生的碳排放。AA公司外包面粉生产企业农业生产的排放;B,将购买的巧克力酱运送给B公司客户的卡车排放的废气;C,A公司员工飞往也门进行供应商审核时的排放。A产生的碳排放来源于供应链,C为员工出差产生的碳排放,均属于Scope 3的范畴;B为本公司车辆的碳排放,属于Scope 1的范畴。注此题为案例题节选小题,根据目前提供的题干内容已经可以作答此题。为方便大家对标目前的考试题型,其他无关信息没有附上。 计算碳足迹是包括scope1、2、3还是只有scope 1、2?为什么计算公式里只有scope1、2 ,而且碳足迹缺点中也说范围3很少包括在内

2023-12-11 12:20 3 · 回答

NO.PZ2022120702000053 问题如下 J Justin yzis concting a review of the fooinstry ancame comes across two companieswhiare interesting investment opportunities. Because he is aware thagriculturcompanies chighly exposeto climate risk, he investigates Company A anCompany B’s business mols in orr to assess those risks. Below is the summary of his finngs.Justin woullike to estimate the carbon footprint of eaof the companies. Whiof the below shoulhe ignore? A.Emissions the agriculturproction of the outsourceflour procers in Company A . B.Emissions the trucks whiliver purchasechocolate paste to clients of Company B . C.Emissions employees of Company A when they fly to Yemen to cona supplier aut. Emissions savethe CEO of Company B flying on a commerciplane rather thon a private jet. Justin想估算一下每家公司的碳足迹,他应该忽略的是B公司CEO乘坐商业飞机而不是私人飞机所节省的排放量。B公司CEO出差产生的碳排放属于Scope 3的范畴,但是节省的碳排放并不是scope的衡量范围,如果要计算scope 3的碳排放,应该计算的是CEO乘坐商用飞机所产生的碳排放。AA公司外包面粉生产企业农业生产的排放;B,将购买的巧克力酱运送给B公司客户的卡车排放的废气;C,A公司员工飞往也门进行供应商审核时的排放。A产生的碳排放来源于供应链,C为员工出差产生的碳排放,均属于Scope 3的范畴;B为本公司车辆的碳排放,属于Scope 1的范畴。 看了一圈没看懂,误是因为“Emissions save”这个“节省量”无法被评估?还是因为CEO乘坐商务机的碳排放属于scope3不计算(只计算1和2,那么C不也要被忽略,不计算吗)?

2023-11-15 11:02 1 · 回答

NO.PZ2022120702000053 问题如下 J Justin yzis concting a review of the fooinstry ancame comes across two companieswhiare interesting investment opportunities. Because he is aware thagriculturcompanies chighly exposeto climate risk, he investigates Company A anCompany B’s business mols in orr to assess those risks. Below is the summary of his finngs.Justin woullike to estimate the carbon footprint of eaof the companies. Whiof the below shoulhe ignore? A.Emissions the agriculturproction of the outsourceflour procers in Company A . B.Emissions the trucks whiliver purchasechocolate paste to clients of Company B . C.Emissions employees of Company A when they fly to Yemen to cona supplier aut. Emissions savethe CEO of Company B flying on a commerciplane rather thon a private jet. Justin想估算一下每家公司的碳足迹,他应该忽略的是B公司CEO乘坐商业飞机而不是私人飞机所节省的排放量。B公司CEO出差产生的碳排放属于Scope 3的范畴,但是节省的碳排放并不是scope的衡量范围,如果要计算scope 3的碳排放,应该计算的是CEO乘坐商用飞机所产生的碳排放。AA公司外包面粉生产企业农业生产的排放;B,将购买的巧克力酱运送给B公司客户的卡车排放的废气;C,A公司员工飞往也门进行供应商审核时的排放。A产生的碳排放来源于供应链,C为员工出差产生的碳排放,均属于Scope 3的范畴;B为本公司车辆的碳排放,属于Scope 1的范畴。

2023-11-03 11:04 1 · 回答

NO.PZ2022120702000053问题如下 J Justin yzis concting a review of the fooinstry ancame comes across two companieswhiare interesting investment opportunities. Because he is aware thagriculturcompanies chighly exposeto climate risk, he investigates Company A anCompany B’s business mols in orr to assess those risks. Below is the summary of his finngs.Justin woullike to estimate the carbon footprint of eaof the companies. Whiof the below shoulhe ignore? A.Emissions the agriculturproction of the outsourceflour procers in Company A .B.Emissions the trucks whiliver purchasechocolate paste to clients of Company B .C.Emissions employees of Company A when they fly to Yemen to cona supplier aut.Emissions savethe CEO of Company B flying on a commerciplane rather thon a private jet. Justin想估算一下每家公司的碳足迹,他应该忽略的是B公司CEO乘坐商业飞机而不是私人飞机所节省的排放量。B公司CEO出差产生的碳排放属于Scope 3的范畴,但是节省的碳排放并不是scope的衡量范围,如果要计算scope 3的碳排放,应该计算的是CEO乘坐商用飞机所产生的碳排放。AA公司外包面粉生产企业农业生产的排放;B,将购买的巧克力酱运送给B公司客户的卡车排放的废气;C,A公司员工飞往也门进行供应商审核时的排放。A产生的碳排放来源于供应链,C为员工出差产生的碳排放,均属于Scope 3的范畴;B为本公司车辆的碳排放,属于Scope 1的范畴。 CEO直接的碳排放为啥属于SCOPe3 而不是1

2023-10-17 16:47 1 · 回答

NO.PZ2022120702000053问题如下 J Justin yzis concting a review of the fooinstry ancame comes across two companieswhiare interesting investment opportunities. Because he is aware thagriculturcompanies chighly exposeto climate risk, he investigates Company A anCompany B’s business mols in orr to assess those risks. Below is the summary of his finngs.Justin woullike to estimate the carbon footprint of eaof the companies. Whiof the below shoulhe ignore? A.Emissions the agriculturproction of the outsourceflour procers in Company A .B.Emissions the trucks whiliver purchasechocolate paste to clients of Company B .C.Emissions employees of Company A when they fly to Yemen to cona supplier aut.Emissions savethe CEO of Company B flying on a commerciplane rather thon a private jet. Justin想估算一下每家公司的碳足迹,他应该忽略的是B公司CEO乘坐商业飞机而不是私人飞机所节省的排放量。B公司CEO出差产生的碳排放属于Scope 3的范畴,但是节省的碳排放并不是scope的衡量范围,如果要计算scope 3的碳排放,应该计算的是CEO乘坐商用飞机所产生的碳排放。AA公司外包面粉生产企业农业生产的排放;B,将购买的巧克力酱运送给B公司客户的卡车排放的废气;C,A公司员工飞往也门进行供应商审核时的排放。A产生的碳排放来源于供应链,C为员工出差产生的碳排放,均属于Scope 3的范畴;B为本公司车辆的碳排放,属于Scope 1的范畴。 C是差旅相关 有什么本质区别

2023-07-14 13:52 1 · 回答