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。
